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.
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.
难以分割或者因分割会减损价值的，应当对折价或者拍卖、变卖取得的价款予以分割。
If division thereof is difficult or would reduce its value, the proceeds derived from the conversion thereof into money, or the auction or sale thereof shall be divided.
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