If a bond is issued at a premium or at a discount, the amount will be amortized over the years through to its maturity. On issuance, a premium bond will create a “premium on bonds payable” balance. At every coupon payment, interest expense will be incurred on the bond. The actual in...
What is premium on bonds payable? What is discount on bonds payable? What is the book value of bonds payable? How do you record bonds that are issued? Where is the premium or discount on bonds payable presented on the balance sheet? What is the amortization of premium on bonds pa...
应付债券的折现 这个是金融方面的英语，bonds payable就是应付债券，通常是政府或企业向市场出售债券，那它们相应地就有了应付债券，就是到期要还债。这是政府和企业融资的一种方式，叫做debt financing。discount是折现的意思。（1）在金融学中有一个重要的概念就是time value of money（金钱的时间价值）...
The amount of the discount is a function of 1) the number of years before the bonds mature, and 2) the difference in the bond’s stated interest rate and the market’s interest rate. Related Questions What is discount on bonds payable? Where is the premium or discount on bonds payable...
DefinethetermBondsPayableandlistitscategoriesExplainhowissuingbondsatapremiumordiscount“adjuststhenominalratetotheapplicablemarketrateofinterest”.MakeJournalEntries.Describetheproperprocedurestorecordtheretirementofbondsbeforematurity.NewWords,PhrasesandSpecialTerms Drawup释义1：拆除例：Iwilldraw...
Bond Interest Payable 1 500In the balance sheet, Bond Discount and Bond premium accounts are classified as a deduction from or addition to, respectively, the face value of the bonds. Bonds payable maturing within the next year should be classified as a current liability. An exception to this ...
Bondspayableare reported on the balanced sheetattheirmaturityamountplusany unamortizedpremiumorminusany unamortizeddiscount. 应付债券在资产负债表上以到期值加上未摊销溢价或减去未摊销折价来表示。 dictsearch.appspot.com 9. Long-termliabilityLong-termloansBondspayableLong-termpayableGrants & Subsidies received ...
non interest bearing discount bonds不附息折价债券 指发行价格低于票面价格且不附带利息的债券,到期时只需要支付面值,不必支付利息。 相似单词 payableadj. 1. 应付;可偿付 2. 应付予(抬头人、收款人等) bondsn. [bond]的复数 discountn. 1. 折扣,打折扣 2. 贴现,贴现率 3. 不全信 v. [T] 1. 将…...
long/short-term loans,bonds payablearedetermined on the basis of discounted future cash flow. The discount rate adopted is the [...] wwwen.zte.com.cn wwwen.zte.com.cn 長期應 收款、長短期借款、應付債 券等,採用 未來現金流量 折現法確定公允價值,以合同 條款和特 徵在實質上相同的其他金融工具...
Accounting for bonds payable issued at a premium or discount between interest payment dates poses some interesting theoretical problems. Nine Intermediate Accounting textbooks were examined, and only two were found to deal with the topic, neither at a theoretical level. When the theoretical value is ...