溢价发行债券
issue of bonds at a premium
公开发行价值
Public Offering Price (POP
购入债券折价
discount on bond purchased
未摊销出售债券折价
unamortized discount on bonds sold
未摊销债券折价
bond discount unamortized
unamortized bond discount
应付债券折价
discount on bonds payable
债券折价[与费用]
bond discount [and expense
公司债券发行
corporate bond floatation