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.

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。

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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.

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。

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If a corporation for less than par issues stock, the account Discount on Capital stock should be debited for the difference between the issuance price and the par value.

在发行有面值的股票时，不管发行价格高于或低于票面值，按发行股份的票面值贷记股本账户。

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Short-sellers normally have to locate shares to borrow before they go ahead and sell them, hoping they can buy them back later at a discount and pocket the difference.

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The company was seeing how much of a discount was needed to make a significant difference to the number of DVDs it sells.

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The shares have climbed more than 35% since, yet still trade at a discount of 23% to book value, the difference, or net worth, between its assets and its liabilities.

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