bonds payable
英 [bɒndz ˈpeɪəbl]
美 [bɑːndz ˈpeɪəbl]
应付公司债；应付债券
双语例句
- Article 37 Long-term liabilities refer to the debts which will be redeemed after one year or an operating cycle longer than a year, including long-term loans payable, bonds payable, long-term accounts payable, etc.
第三十七条长期负债是指偿还期在一年或者超过一年的一个营业周期以上的债务，包括长期借款、应付债券，长期应付款项等。 - 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。 - 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。 - 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。 - A tradable debt security, usually issued by a government or semi-government body to raise money. When a corporation needs to raise large amounts of long-term capital, it generally sells additional shares of capital stock or issues bonds payable.
可转让的债务证券，通常是由政府或者准政府机构为筹资而发行。当需要筹集长期的巨额资金时，公司往往增发股票或发行债券。 - If this corporation issues$ 10 of10% bonds payable, it will incur interest expense of$ 1 per year.
如果该公司发行10美元，年息10%应付债券，每年的利息费用为1美元。 - Analysis on the Logic of Critical Data in the Application of Effective Interest Rate Method& A Subsequent Measurement to Bonds Payable for Example
实际利率法应用中关键数据逻辑关系分析&以应付债券后续计量为例 - 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。 - Unamortized premium or discount on bonds or notes payable
未傩还应付公司债或付票据溢价或折价 - The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.
未摊销的溢价与应付债券到期值之和反映负债当时的账面价值。 - First, bonds payable are a liability; bondholders are creditors of the corporation, not owners.
第一，应付债券是一项负债，因此，债券持有者是公司的负债权人，而不是业主。 - Bonds payable are the typical example of long-term liabilities.
应付债券是长期负债的典型例子。 - Current Portion of Bonds Payable
应付债券的当前部分 - 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。 - 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。 - Issued 2% 2-year bonds payable at a price of 100.
发行年息2%，2年期的应付债券，价格为100%。 - The issuance of bonds payable is a technique for splitting a very large loan into a great many transferable units, called bonds.
发行应付债券是一项把巨额贷款分成许多可转让的单位的专门方法，这些可转让的单位称为债券。 - 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。 - Second, in the empirical analysis of the impact of the debt structure on the performance of the joint-stock commercial bank, there is no significant linear relationship between the ratio of bonds payable and the governance performance.
二是由于我国资本市场并不完善，在实证分析中能够代表股份制商业银行债权结构的应付债券比例对治理绩效有正面影响，但不显著。 - The other is a measure of the debt structure of joint-stock commercial, that is, the proportion of bonds payable.
另一类是衡量股份制商业银行债权结构的指标，即应付债券比例。 - Third, the different sources of debt financing ( the main consideration of bank borrowings and bonds payable) effect on corporate governance but there are some differences.
第三，不同来源的债务融资（本文主要考虑银行借款与应付债券）对公司治理效应的影响也存在一定差异。