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- Bond payable - Par value 应付债券-债券面值
- A bond's par value is sometimes called its face value. 债券的面值有时亦称作面额。
- The face amount or par value is the amount that the bond issuer has agreed to repay. 债券的面值是发行债券的机构承诺偿还的金额。
- Most shares have a par value of $1. 多数股票的面值是1元。
- Coupon rate refers to the annual interest rate as a percentage of the par value of a bond. 息票率指债券的年利率,相当于债券面值的某个百分比。
- Bonds shall be accounted for at par value. 发行债券时，应当按债券的面值记帐。
- Beijing Shangdi Hospital: Par value true? 北京上地医院:平价成真?
- Account for conversion of bonds payable. 应付债券转换账户。
- Account for retirement of bonds payable. 应付债券赎回账户。
- The total par value or stated value of no-par capital stock issues. 本值化总的票面价值或非票据的资本的规定价值
- Mortgages payable， long-term leases， long-term notes payable， and bond payable are a few examples of long-term liabilities. 应付抵押借款、长期租赁、应付长期票据，以及应付债券都是长期负债的一些例子。
- There are trust certificates with a par value of $ 100 each. 这些是每张票面价值100美元的托拉斯证券。
- Issued 10 shares of $2 par value stock at a price of $10 a share. 发行股票10股,面值每股2美元,售价每股10美元。
- The market value of shares in excess of their par value. 指股票市场价值超过其面值的部分。
- Bonds payable differ from capital stock in several ways. 应付债券与股本的区别有下几个方面。
- Bonds payable are the typical example of long-term liabilities. 应付债券是长期负债的典型例子。
- Companies may 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。
- All these securities are sold at a discount to their par value. 所有这些证券都已按其票面价值折价出售。
- 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. 长期负债是指不符合流动负债条件的负债。应付抵押借款、长期租赁、应付长期票据,以及应付债券都是长期负债的一些例子。
- 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。
