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.
如果是一栋房子或建筑物被用期票购买，它将会被称为抵押贷款应付票据。
If it were a house or building being purchased with a promissory note, it would be called a mortgage 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.
银行应付票据和其他借款人票据是公司资本金的第二个主要来源。这类别主要问题是：银行贷款额度使用了多少？
Notes payable to Banks or other lenders are a second major source of financing for the business. important questions in this class include: what is the amount of bank borrowing employed?
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.
指商业应付之各种票据。
当然，应收支票(票据)金额与应付支票(票据)金额相等。
The amount of checks (notes) receivable is, of course, equivalent to that of checks (notes) payable.
细心阅读你想购买的“应付抵押票据”的协议书。
Review carefully the mortgage agreement of any bank notes that you want to purchase.
要票据上签字答应付款如果收票人不付的话。
Accounts payable and notes payable are typical example of current liabilities.
票据，答应付款的书面票据。
票据，答应付款的书面票据。
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