Paid face amount of bond at maturity.
在到期日支付债券面值。
Premium in price above the par value of a bond or share of preferred stock that must be paid to holders to redeem the bond or share of preferred stock before its scheduled maturity date.
是指在债券到期日前，发行者赎回债券时必须支付给债券持有人高于债券面值的金额。
Repaid $10 of bonds at face value at maturity
偿还到期的债券面值10美元
Repaid $100 of bonds at face value at maturity.
偿还到期的债券面值100美元
Bonds shall be accounted for at par value.
发行债券时，应当按债券的面值记帐。
United States dollar-denominated bonds
以美元为面值的债券
discount Bond
按面值折价发行的债券
The face a-mount or par valueis the amount that the bond issuer has agreed to repay.
债券的面值是发行债券的机构承诺偿还的金额。
Then the amount of the bond, its face value, is paid back.
到期后，债券的票面面值被支付。
discount Bond: Bond selling at a price less than its par value.
还本时付息债券,按票面值付息债券以低于票面价值的价格发行的债券。
The market value of a bond which is below its face value.
折价债券的市场价低于票面价值。
A typical face amount is S$1,000 for bonds issued by the Singapore government;
新加 坡政府债券的面值通常是1000元。
Finally, bonds have a specified maturity date, upon which the corporation must redeem the bonds at their face amount.
最后,债券有明确的到期日。在到期日,公司必须按面值赎回其债券。
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。
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。
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。
If all of the bonds are sold at par value, it should be recorded by the following entry…
如果全部债券均按面值售出,会计分录如下…
The date on which the principal is required to be repaid is called the maturity date;
债券发出机构将在这一天付还面值的金额。