When bonds are retired before maturity , these steps must be followed record partial period amortization of premium or discount , if date is other than an interest payment date . write off the portion of premium or discount that relates to the portion of bonds being retired . calculate extraordinary gain or loss on retirement 债券到期日前偿还的步骤如下: 1 ,如果偿还日不是付息日,要记录溢价或折价的部分期间的摊销; 2冲销与偿还有关的溢价或折价; 3计算偿还债券的非常利得或损失。
偿还: repay; pay back日: and到期日,偿还日: maturity有具体偿还日期的债券: date stock付款日期, 股利发放日期, 偿还日期: date of payment偿还: repay; pay back 偿还债务 pay a debt; meet one's engagements; 偿还贷款 serve one's debt; 如数偿还 pay back the exact amount; 没有偿还能力 bad pay; 有偿还能力 good pay; 百倍偿还 repay a hundred-fold; 他们没有偿还旧债的义务。 they are under no obligation to repay debts incurred by the old regime.; 偿还能力 capability to repay; debt paying ability; 偿还期 maturity; term of redemption; 偿还请求权 right of recourse赎还日期: redemption dates; redemption period偿还,报答: pay back偿还,回报: pay back偿还,补偿: compensate verb; recoup偿还,偿付: meet偿还,赎回: redemption偿还;报复: pay back偿还;替换: replace偿还的: compensative偿还掉: pay off偿还额: refund noun偿还费: amortization cost偿还率: rate of redemption偿还期: amortization period; maturity; payback period; prepayment period; redemption date; repayment period偿还清: pay off归还, 偿还: refundment还款,偿还: repayment赔偿,偿还: recover or recoup赔还,偿还: refund