A corporation may borrow money by issuing long - term notes and bonds payable.
一家企业可以通过发行 长期 应付票据和应付债券来借款.
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Account for basic bonds payable transactions by the straight - line amortization method.
通过直线法摊销的应付债券交易的基本账户.
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Recognized one year's amortization of discount on 40 - year bonds payable.
确认40年期的应付债券当年摊销的折价.
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Recognized one year's amortization of premium on 40 - year bonds payable.
确认40年期的应付债券当年摊销的溢价.
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Accounting for bonds payable closely parallels accounting for notes payable.
应付债券的核算与应付票据的核算很相似.
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Bonds payable are the typical example of long - term liabilities.
应付债券是 长期 负债的典型例子.
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Bonds payable differ from capital stock in several ways.
应付债券与股本的区别有下几个方面.
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Account for retirement of bonds payable.
应付债券赎回账户.
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Account for conversion of bonds payable.
应付债券转换账户.
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Companies many retire their bonds payable before maturity.
企业可以在债券到期之前赎回他们的应付债券.
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Liabilities are amounts owned to outsiders, such as payable, accounts payable, bonds payable.
负债是欠外部的数额, 如应付票据 、 应付帐款 、 应付债券.
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Liabilities are amounts owned to outsiders, such as notes payable , accounts payable, bonds payable.
负债是欠外部的数额, 如敷衍票据、应付帐款 、 敷衍债券.
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Bonds payable shall be accounted for based on the face value if the bonds issued.
应付债券应当按照已发行债券的票面价值登记入帐.
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