| 1. | Bonds payable are the typical example of long - term liabilities
应付债券是长期负债的典型例子。 |
| 2. | Account for conversion of bonds payable
应付债券转换账户。 |
| 3. | Account for retirement of bonds payable
应付债券赎回账户。 |
| 4. | Companies many 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。 |
| 5. | Bonds payable shall be accounted for based on the face value if the bonds issued
应付债券应当按照已发行债券的票面价值登记入帐。 |
| 6. | 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。 |
| 7. | Long - term liabilities shall be shown by item of long - term loans , bonds payable , long - term accounts payable in accounting statements
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。 |
| 8. | 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。 |
| 9. | Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount
应付债券在资产负债表上以到期值加上未摊销溢价或减去未摊销折价来表示。 |
| 10. | I . long - term liabilities refer to the debts which will be redeer after a year or an operating cycle longer than a year , indue * " long - term loans payable , bonds payable , long - term accoi payable , etc
长期负债是指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。 |
