英汉例句

• 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。

• long-time notes, mortgages, and bonds payable are a few examples.

  长期票据、抵押借款和应付公司债是几个例子。

• 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。

• 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。

• 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。

• when a corporation needs to raise large amounts of long-term capital, it generally sells additional shares of capital stock or issues bonds payable .

  当需要筹集长期的巨额资金时，公司往往增发股票或发行债券。

• 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。

• the amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.

  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。

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

  确认40年期的应付债券当年摊销的折价。

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

  在债券发行时，折价金额借记应付债券折价账户。

• bonds payable are the typical example of long-term liabilities.

  搪塞债券是长久欠债的典范例子。