Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability. 需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。
To accrue bond interest payable for four months ended Dec.31. 到12月31日止的4个月的应计未付债券利息。
An unregistered, negotiable bond on which interest and principal are payable to the holder, regardless of whom it was originally issued to. 指不需要记载持有人姓名和正式登记所有权,直接向实际持有该债券者付款的债券。