应付债券

应付债券的核算与应付票据的核算很相似。

Accounting for bonds payable closely parallels accounting for notes payable .

应付债券是长期负债的典型例子。

Bonds payable are the typical example of long-term liabilities .

确认40年期的应付债券当年摊销的折价。

Recognized one year 's amortization of discount on 40-year bonds payable .

应付债券与股本的区别有下几个方面。

Bonds payable differ from capital stock in several ways .

发行年息2%，2年期的应付债券，价格为100%。

Issued 2 % 2-year bonds payable at a price of 100 .

企业可以在债券到期之前赎回他们的应付债券。

Companies many retire their bonds payable before maturity .

借记账户&应付债券折价是一个抵消负债账户。

The debit balance account , discount on bonds payable , is a contra-liability account .

应付债券应当按照已发行债券的票面价值登记入帐。

Bonds payable shall be accounted for based on the face value if the bonds issued .

应付债券的当前部分

Current Portion of Bonds Payable

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。

First , bonds payable are a liability ; bondholders are creditors of the corporation , not owners .

在债券发行时，折价金额借记应付债券折价账户。

When bonds are issued , the amount of any discount is debited to an account entitled discount on bonds payable .

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。

Long-term liabilities shall be shown by item of long-term loans , bonds payable , long-term accounts payable in accounting statements .

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。

If this corporation issues $ 10 of10 % bonds payable , it will incur interest expense of $ 1 per year .

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。

The other is a measure of the debt structure of joint-stock commercial , that is , the proportion of bonds payable .

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

Analysis on the Logic of Critical Data in the Application of Effective Interest Rate Method & A Subsequent Measurement to Bonds Payable for Example

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。

The issuance of bonds payable is a technique for splitting a very large loan into a great many transferable units , called bonds .

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。

The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the 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。

Note that the accrued liability for bond interest payable will be paid within a few months and , therefore , is classified as a current liability .

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。

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。

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.

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。

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 .

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 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 .

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。

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 .

WellsCapitalManagement首席投资策略师吉姆保尔森（JimPaulsen）表示：股票可以应付更高的债券收益率。作为一名股票投资者，你希望看到经济转好，而美联储撤销流动性，是因为复苏已步入正轨。

Stocks can handle higher yields and as an equity investor you want to see a stronger economy and the Fed withdrawing its liquidity as the recovery gains ground , says Jim Paulsen , chief investment strategist at Wells Capital Management .