应付债券的核算与应付票据的核算很相似。
Accounting for bonds payable closely parallels accounting for notes payable.
应付票据一般是在获得银行贷款时签发的。
本票对受款人来说是应收票据，对出票人来说则是应付票据。
A promissory note is regarded as notes receivable for the payee and notes payable for the maker.
常见的长期负债有应付债券、应付抵押账款和长期应付票据。
The most common examples are bonds payable and mortgages payable, and long-term notes payable.
作为该笔贷款的证据，银行将要求太阳风公司签发一张应付票据。
As evidence of this loan, the bank will require Solarwind Company to issue a note payable.
公司购买长期资产时经常使用分期付款方式或使用远期应付票据。
Companies often purchase plant assets on an installment plan, or by issuing a note payable.
最常见的流动负债有应付账款、短期应付票据、长期负债的当期部分、应计负债和预收收入。
Among the most common examples of current liabilities are accounts payable, short-term notes payable, the current portion of long-term debt, accrued liabilities, and unearned revenue.
应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities.
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