| 1. | Bonds payable are the typical example of long - term liabilities 应付债券是长期负债的典型例子。 |
| 2. | Premium discount on corporate bonds payable 应付公司债溢折价 |
| 3. | Account for conversion of bonds payable 应付债券转换账户。 |
| 4. | Account for retirement of bonds payable 应付债券赎回账户。 |
| 5. | 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。 |
| 6. | 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。 |
| 7. | Liabilities are amounts owned to outsiders , such as notes 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。 |
| 8. | Long - term liabilities shall be shown by item of long - term loans , bonds payable , long - term accounts payable in accounting statements 长期负债应按长期借款、应付债券、长期应付款项在会计报表中分列列示。 |
| 9. | Long term liabilities shall be itemized and shown as long - term loans , bonds payable , long - term accounts payable in financial statements 长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。 |
| 10. | Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount 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。 |