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1·Long-term liabilities include mortgages payable and bonds payable.

长期债务包括应付抵押款和应付债券。

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

应付债券是长期负债的典型例子。

3·Recognized one year's amortization of premium on 40-year bonds payable.

确认40年期的应付债券当年摊销的溢价。

4·Recognized one year's amortization of premium on 40 -year bonds payable.

确认40年期的应付债券当年摊销的溢价。

5·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。

6·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。

7·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。

8·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。

9·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。

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

如果该公司发行10美元，年息10%的应付债券，每年的利息费用为1美元。