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
Thus, the balance in the Discount account gradually declines, and the carrying value of the bonds face value less the unamortized discount rises toward the bonds 'maturity value. 因此,折价账户的余额逐渐减少,而债券的账面价值(面值减未摊销的折价)增长为债券的到期值。