论文部分内容阅读
应付债券是指企业为筹集长期资金而实际发行的债券及应付的利息,它是企业筹集长期资金的一种重要方式。企业发行债券的价格受同期银行存款利率的影响较大,一般情况下,企业可以按面值发行、溢价发行和折价发行债券。
Bonds payable refers to the actual bonds and interest payable by an enterprise for raising long-term funds. It is an important way for enterprises to raise long-term funds. The price of bonds issued by enterprises is greatly affected by the interest rates of bank deposits in the same period. Under normal circumstances, the enterprises can issue bonds at par value, issue premium and discount.