Bond payable

The current pricing method of the long-term bond payable can 't reflect financial situation of the enterprise and management performance truly . According to the accounting theory of current value , we put forward a the long-term bond payable method .

针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题，提出利用现时价值会计理论，对长期应付债券进行现值计量的方法。

The accounting of the enterprise bond is involved respectively in two parts of of the long - term credit - investment and the bond payable , and because both of the two things are based on the bond , the connection between the two things is inevitable .

企业债券的会计核算，在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及，由于都是针对债券而言的，所以两者的联系是必然的。

Mortgages payable , long-term leases , long-term notes payable , and bond payable are a few examples of long-term liabilities .

搪塞典质借债、长久租赁、搪塞长久单据，跟搪塞债券皆是长久欠债的一些例子。

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。

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。