1.
Corporate Bonds may be either Bearer or registered Bonds.
公司债券可分为记名债券和无记名债券。
2.
Article168 company bonds may be classified as either registered bonds or bearer bonds.
第一百六十八条：公司债券可分为记名债券和无记名债券。
3.
A transfer of a Bearer corporate Bond becomes effective upon the delivery of the corporate Bond to the transferee at a legally established stock exchange.
无记名债券,由债券持有人在依法设立的证券交易场所将该债券交付给受让人后即发生转让的效力。
4.
registered bonds and coupon bonds
记名债券及股息债券
5.
bond registered
登记注册的记名债券
6.
Zero Coupon Bond
零息债券、无息债券
7.
In the case of assignment of registered bonds, the company shall record the assignee' s name and domicile on the record of bondholders.
记名债券的转让，由公司将受让人的姓名或者名称及住所记载于公司债券存根簿。
8.
Bonds shall be accounted for at par value.
发行债券时，应当按债券的面值记帐。
9.
Registered corporate Bonds are transferred by the Bondholder through endorsement or by other means as stipulated by law or administrative regulations.
记名债券,由债券持有人以背书方式或者法律、行政法规规定的其他方式转让。
10.
register of debenture holder
公司债券持有人登记簿
11.
non-interest bearing discount bond
无息按折扣发行的债券
12.
annuity Bond: Bond on which interest is paid indefinitely and which has no maturity date.
年金债券:无限期支付利息,无到期日的债券
13.
When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable.
在债券发行时,折价金额借记应付债券折价账户。
14.
record is made of `registered mail' at each point on its route to assure safe delivery; registered bonds.
在‘挂号信’发送路线的每个点上都做有记号以保证安全的送达；记名债券。
15.
A person or an organization in whose name a security is registered though true ownership is held by another party.
无所有权的证券登记者以其名字登记某种证券，但真正所有权被另一方所有的人或组织
16.
When bonds are purchased at interest date, the entire cost of purchasing bonds should be debited to the Marketable Debt Securities account, credited to the Cash account.
当债券在付息日购入时,应按债券购入成本借记债务性证券账户,贷记现金账户。
17.
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。
18.
Thus Solarwind Corporation will record the issuance of these bonds as follows...
因此,太阳风公司债券发行的记录如下…