到期偿还

记录债券到期偿还的会计分录如下

The entry to record retirement of the bond issue is

很多企业的破产都是由于现金流量不足、不能到期偿还债务而引起的。

The reason of many companies ' failure is the lack of cash .

这笔贷款明年到期偿还。

The loan is due for repayment next year .

偿付能力是指保险公司到期偿还债务的能力，体现的是公司资产与负债之间的关系。

Solvency means ability that the insurance company can repay the debt at the specified date . It mainly embodies the relation between company assets and debts .

相当一部分国债建设项目是有效益的，到期可以偿还。

A considerable number of construction projects funded by government loans are profitable and will be able to repay the loans when they become due .

客户未能按期交足差额，或者到期未偿还融资融券债务的，证券公司应当立即按照约定处分其担保物。

If the customer fails to make up the difference within the prescribed period , or fails to pay back the due debts of the securities lending and borrowing , the securities firm shall immediately dispose of its collaterals according to the agreement .

在未到期之前要求偿还（债券）

To require the presentation of ( a bond ) for redemption before maturity .

期末一次性偿还债券定期支付息票的债务工具，在到期日一次性偿还本金。

Bullet bond a regular coupon paying debt instrument with a single repayment of principal on the maturity date .

企业的偿债能力分析主要包括两个方面的内容：一是如何安排好到期债务的偿还；二是要有相对稳定的现金流入。

The content of company solvency analysis can be divided into two parts : how to arrange the repayment of matured debt and the relatively stable cash inflow .

约有86亿美元的垃圾债券将在2016年到期，需要偿还，这一金额明年将几乎翻倍，而2019年将再次翻倍，达到309亿美元。

Some $ 8.6bn of repayments of junk bonds fall due in 2016 , and that almost doubles next year - before doubling again to $ 30.9bn by 2019 .

外债其中大部分为私营外债是本地区即将面临的一大问题，因为明年本地区有3亿多美元到期外债需要偿还。

Foreign debt , mostly private , is a looming problem for the region , which has more than $ 300 million of maturing debt next year that has to be financed somehow .

其他特殊种类债券还包括无息债券，它在有效期内不付利息，而是累积起来在到期时一次偿还。

Other variations of the plain vanilla bonds include zero cou-pon bonds which does not pay out interest but interest accrues and is paid in a lump sum at maturity .