The debit balance account, DiscountonBonds Payable, is a contra-liability account.
借记账户——应付债券折价是一个抵消负债账户。
2
Instead the committee of bank supervisors has suggested applying a discount, or "haircut", to some European bonds that is supposedly based on market expectations of default.
相反,银行监管委员会已建议对一些预计会被拖欠的的欧洲债券申请一个折扣。
3
So one possible discount rate is the state's cost of borrowing, the yield on its municipal bonds.