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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。
- 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。
- 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。
- 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。
- Long term liabilities shall be itemized and shown as long-term loans, bonds payable, long-term accounts payable in financial statements. 长期负债应当按长期借款、应付债券、长期应付款项在会计报表中分项列示。
- When a corporation needs to raise large amounts of long-term capital, it generally sells additional shares of capital stock or issues bonds payable. 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。
- When a corporation needs to raise large amounts of long.term capital, it generally sells additional shares of capital stock or issues bonds payable. 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。
- Long-term borrowing. Long-term borrowing such as issuing bonds payable, results in an increase in current assets, thereby increasing working capital. 长期借款。长期借款，如发行的应付债券可以导致流动资产增加，因而增加了营运资本。
- You need a strong adhesive to bond wood to metal. 需要强力胶才能把木料粘在金属上。
