Thus, the balance in the Discount account gradually declines, and the carrying value of the bonds face value less the unamortized discount rises toward the bonds' maturity value.

  • 因此,折价账户的余额逐渐减少,而债券的账面价值(面值减未摊销的折价)增长为债券的到期值。
  • 来源:互联网摘选更新时间:2026-07-13 14:40:21

  • 重点词汇
  • accountn. 账,账目;存款;描述;解释;
  • towardprep.对于;向;为了;接近;
  • theart.这个;指已提到或易领会到的人或事物;指独一无二的、正常的或不言而喻的人或事物;用以泛指;与形容词连用,指事物或统称的人;用于姓氏的复数形式前,指家庭或夫妇;(指特定用途的事物)足够,恰好;每,一;当前的,本,此;(重读,表示所指的为知名或重要的人或事物)
  • balancen.均衡,平衡(能力);天平;余额;
  • maturityn.成熟;完备;(票据等的)到期;[地]壮年期;
  • thusadv.所以,因此;以这种方式,就像这样;
  • carrying value现存价值;结存价值;押品作价;储囤价值;
  • risesv.起义( rise的第三人称单数 );升起;(数量)增加;休会;
  • 相关例句
1、

The charm of homemade movies is rooted in popular culture tastes and preferences, the type of movie themes and ideas expressed by the carrying value of universal.

类型的艺术魅力植根于大众的文化趣味和偏好中,类型电影题材所承载表达的思想和价值具有普遍性。

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2、

The investor, therefore, treats dividends received from the investor as a conversion of part of the investment into cash, thus reducing the carrying value of the investment.

因此,投资者把从被投资者处获得的股利,作为投资的部分变现处理,因而减少投资的账面价值。

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3、

Fonterra has had to write down the carrying value of its Sanlu investment by 70 per cent to reflect the cost of product recalls and brand damage.

恒天然被迫将所持三鹿股权的账面价值减记70%,以反映产品召回和品牌受损的成本。

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4、

Over the life of the bond issue, this carrying value will be reduced toward the maturity value of$ 10, as the premium is amortized.

在债券的发行期内,随着溢价的摊销,这个账面价值将减少到其到期值,即10美元。

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5、

These companies, however, are worth far more than their carrying value – and the following look at the economic model of the P/ C industry will tell you why.

当然,通过我下面对财产险领域经济模式特点的解释可以了解到,这些公司的价值要远远超过其帐面价值。

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6、

The introduction of environmental laws and regulations may involve an obligation to recognize impairment of assets and consequently a need to write-down the carrying value.

环境法规的绪论可以包含认可资产受损及由此而记录的损失价值的职责。

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7、

The incomes of investment disposal shall be determined according to the difference between the price obtained from the sale of investment, and the carrying value of the investment;

投资处置收益,在交易日按照卖出投资所取得的价款与其账面价值的差额确定。

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8、

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。

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9、

In effect, the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares.

实际上,权益法使投资的账面价值随每股账面价值的变化而增减变动。

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10、

Fair values of the assets received and surrendered, as well as the carrying value of the surrendered assets;

换入资产、换出资产的公允价值以及换出资产的账面价值。

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11、

FASB defines impairment loss as the amount by which the carrying value exceeds an asset's fair value.

FASB定义损害损失如数量被哪一运送的价值超过资产的公平价值。

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12、

Unless otherwise authorized, enterprises may not adjust the carrying value of their assets at their own discretion.

除另有规定者外,企业不得自行调整财产的帐面价值。

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13、

Discount on debenture carrying value of a bond issued

公司信用债券发行折扣已发行公司债帐面价值

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14、

To reduce the carrying value of the investment in marketable securities to the lower of cost or market.

按成本与市价孰低法减少有价证券投资的账面价值。

provided by jukuu

15、

Carrying value of a bond issued

已发行公司债帐面价值

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16、

Carrying value of an investment with a fixed maturity amount

定额到期证券投资帐面价值

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17、

Carrying value of the investment at the end of the year

年度终了时投资的帐面值

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18、

Rising human population is widely considered an underlying cause of the contemporary die-off along the bulldozer's blade and chainsaw's teeth.

人类人口的上升,被广泛认为是一个潜在的原因,当代模具小康沿推土机的刀片和油锯的牙齿。

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19、

Silence was broken by the whine of a distant chainsaw and the guide's explanations about the local plants.

远处呜咽的电锯声和向导介绍当地植物的话语声打破了寂静。

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20、

Then one day, someone shows up and extols the virtues of a new tree-cutting paradigm, the chainsaw.

忽然有一天,有人向您展示并推荐一个新型伐木工具,电锯。

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