读音:美英 基本释义 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 discount on bonds payable是什么意思 discount on bonds payable怎么读 discount on bonds payable在线翻译 discount on bonds payable中文意思 discount on bonds payable的解释 discount on bonds payable的...
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 英 [ˈdɪskaʊnt ɒn bɒndz ˈpeɪəbl] 美 [ˈdɪskaʊnt ɑːn bɑːndz ˈpeɪəbl]应付债券发行折扣
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 ...
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...
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. 相关知识点: 试题来源: 解析 A 反馈 收藏 ...
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债务) 债券负债 issue bonds at discount (债券) 折扣发行 capitalized value (指公司发行的各种证券价值总额) 资本化价值 offers by tender (英国发行新证券的方式之一) 标售发行法 ...
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。
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....
Discount on bonds payable (or bond discount) occurs when a corporation issues bonds and receives less than the bonds’ face or maturity amount. The root cause of the bond discount is the bonds have a stated interest rate which is lower than the market interest rate for similar bonds. The ...