溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
确认40年期的应付债券当年摊销的溢价。
Recognized one year's amortization of premium on 40 -year bonds payable.
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