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- 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。
- 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。
- 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。
- Chinese entrepreneurs to enhance revenue bond funds will be issued tomorrow, Chinese investors can direct funds and the Center for Construction Bank, Bank dealers, and other institutions to subscribe. 华商收益增强债券型基金将于明天发行，投资者可通过华商基金直销中心以及建行、交行等代销机构认购。
- 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。
- 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。
- In order to attract new industry, California issues industrial revenue bonds. 为了吸引新的产业，加州发行了工业收益债券。
- Recognized one year's amortization of premium on 40-year bonds payable. 确认40年期的应付债券当年摊销的溢价。
- Accounting for bonds payable closely parallels accounting for notes payable. 应付债券的核算与应付票据的核算很相似。
- Reserve for revenue bond contingency 所入债券意外准备
- Reserve for revenue bond debt service 所入债券债务准备
- Reserve for revenue bond retirement 所入债券偿还准备
- 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。
- If this corporation issues $10 of 10% bonds payable, it will incur interest expense of $1 per year. 如果该公司发行10美元,年息10%25的应付债券,每年的利息费用为1美元。
- 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。
- To illustrate these events, assume that on March 1, 1996, Solarwind Corporation issues $10 of 2%, 2-year bonds payable. 举例,假设太阳风公司于1996年3月1日发行10美元,年息2%25,2年期的应付债券。
- 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。
