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。
Unamortized premium or discount on bonds or notes payable
未傩还应付公司债或付票据溢价或折价
balance in the account of the unamortized deferred research and development costs at the end of the period;
未摊销递延研究和发展费用帐户当期终了结存;
unamortized premiums on bonds sold
未摊售出债券溢价
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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