Account for retirement of bonds payable.

应付债券赎回账户.

Account for conversion of bonds payable.

应付债券转换账户.

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。

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.

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.

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

应付债券是长期负债的典型例子。

The most common examples are bonds payable and mortgages payable, and long-term notes payable.

常见的长期负债有应付债券、应付抵押账款和长期应付票据。

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.

A corporation may borrow money by issuing long-term notes and bonds payable.

一家企业可以通过发行长期应付票据和应付债券来借款。

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。