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）简单来说就是同...
When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable. 在债券发行时,折价金额借记应付债券折价账户。 www.jukuu.com 2. The debit balance account, Discount on Bonds Payable , is a contra-liability account. 借记账户--应付债券折价是一个抵消...
discount on bonds payable基本解释 应付债券发行折扣 分词解释 discount打折扣,减价出售 bonds镣铐,监禁 payable应付的,可付的猜你喜欢 discount rate(美国及其他一些国家银行之间借款的)贴现率 voip discountvoip折扣 account payable应付账款,应付而未付账款 accounts payable应付账款 amount payable应付款额 at a ...
issue bonds at discount (债券)折扣发行 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 ...
单词discount on bonds payable 释义 discount on bonds payable Definition The amount used as a reduction on a bond that is considered to offset a debit and a credit entry. One account receives more whereas the other account receives less.
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...
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discount on bonds payable 应付债券发行折扣相关短语 debt financing (以发行债券或期票筹集资金) 举债筹资,举债筹资 call (债券) 看涨期权 convertibility (债券) 可更换性 put (债券) 看跌期权 due diligence (证券发行) 适当的评鉴 advance refunding (债券) 套期转换 bonded debt (指以发行公司债的形式而负担的...
A discount on bonds payable account( ) A.is a contra account to bonds payable.B.will cause interest expense to be less than cash interest payable.C.is increased over the life of the bond until it equals the bond's face value.D.is an adjunct account to bonds payable....
The debit balance account, Discount on Bonds 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。 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。