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- Account for conversion of bonds payable. 應付債券轉換賬戶(hù)。
- Account for retirement of bonds payable. 應付債券贖回賬戶(hù)。
- Mortgages payable， long-term leases， long-term notes payable， and bond payable are a few examples of long-term liabilities. 應付抵押借款、長(cháng)期租賃、應付長(cháng)期票據，以及應付債券都是長(cháng)期負債的一些例子。
- Bonds payable differ from capital stock in several ways. 應付債券與股本的區別有下幾個(gè)方面。
- Bonds payable are the typical example of long-term liabilities. 應付債券是長(cháng)期負債的典型例子。
- Chinese entrepreneurs to enhance revenue bond funds will be issued tomorrow, Chinese investors can direct funds and the Center for Construction Bank, Bank dealers, and other institutions to subscribe. 華商收益增強債券型基金將于明天發(fā)行，投資者可通過(guò)華商基金直銷(xiāo)中心以及建行、交行等代銷(xiāo)機構認購。
- Companies may retire their bonds payable before maturity. 企業(yè)可以在債券到期之前贖回他們的應付債券。
- Long-term liabilities are obligations that do not qualify as current liabilities. Mortgages payable, long-term leases, long-term notes payable, and bond payable are a few examples of long-term liabilities. 長(cháng)期負債是指不符合流動(dòng)負債條件的負債。應付抵押借款、長(cháng)期租賃、應付長(cháng)期票據,以及應付債券都是長(cháng)期負債的一些例子。
- Recognized one year's amortization of discount on 40-year bonds payable. 確認40年期的應付債券當年攤銷(xiāo)的折價(jià)。
- In order to attract new industry, California issues industrial revenue bonds. 為了吸引新的產(chǎn)業(yè)，加州發(fā)行了工業(yè)收益債券。
- Recognized one year's amortization of premium on 40-year bonds payable. 確認40年期的應付債券當年攤銷(xiāo)的溢價(jià)。
- Accounting for bonds payable closely parallels accounting for notes payable. 應付債券的核算與應付票據的核算很相似。
- Reserve for revenue bond contingency 所入債券意外準備
- Reserve for revenue bond debt service 所入債券債務(wù)準備
- Reserve for revenue bond retirement 所入債券償還準備
- When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable. 在債券發(fā)行時(shí),折價(jià)金額借記應付債券折價(jià)賬戶(hù)。
- If this corporation issues $10 of 10% bonds payable, it will incur interest expense of $1 per year. 如果該公司發(fā)行10美元,年息10%25的應付債券,每年的利息費用為1美元。
- Liabilities are amounts owned to outsiders, such as notes payable, accounts payable, bonds payable. 負債是欠外部的數額,如應付票據、應付帳款、應付債券。
- To illustrate these events, assume that on March 1, 1996, Solarwind Corporation issues $10 of 2%, 2-year bonds payable. 舉例,假設太陽(yáng)風(fēng)公司于1996年3月1日發(fā)行10美元,年息2%25,2年期的應付債券。
- The debit balance account, Discount on Bonds Payable, is a contra-liability account. 借記賬戶(hù)--應付債券折價(jià)是一個(gè)抵消負債賬戶(hù)。
