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1·The debit balance account, Discount on Bonds Payable, is a contra-liability account.

借记账户——应付债券折价是一个抵消负债账户。

2·Instead the committee of bank supervisors has suggested applying a discount, or haircut, to some European bonds that is supposedly based on market expectations of default.

相反，银行监管委员会已建议对一些预计会被拖欠的的欧洲债券申请一个折扣。

3·So one possible discount rate is the state's cost of borrowing, the yield on its municipal bonds.

这样折算率就是国家的借款成本，也就是市政债券的收益率。

4·The first group has bought the bonds or loans at a discount and is looking for a quick return; the second, having paid the full price, would prefer to hold on in hope of a higher payout.

前者购买打折的债券或贷款，并希望获得快速回报；后者全额付款，则更喜欢持有一段时间以期更高回报。

5·In a little-known practice, investors can recruit a terminally ill person and together they can scoop up these bonds on the open market for a discount.

这种操作几乎不为人知。投资者可以找到病入膏肓的人士，联合他们用低于面值的价格在公开市场上买进附带上述条款的债券，让自己变成债券的共同持有人。

6·Recognized one year's amortization of discount on 40-year bonds payable.

确认40年期的应付债券当年摊销的折价。