1、The most common examples are bonds payable and mortgages payable, and long-term notes payable.
常見的長期負(fù)債有應(yīng)付債券、應(yīng)付抵押賬款和長期應(yīng)付票據(jù)。

2、Bonds payable shall be accounted for based on the face value if the bonds issued.
在債券發(fā)行時(shí)，折價(jià)金額借記應(yīng)付債券折價(jià)賬戶。

3、Bonds payable are the typical example of long-term liabilities.
應(yīng)付債券是長期負(fù)債的典型例子。

4、Accounting for bonds payable closely parallels accounting for notes payable.
應(yīng)付債券的核算與應(yīng)付票據(jù)的核算很相似。

bonds payable翻譯