未摊还债务折扣英文解释翻译、未摊还债务折扣的近义词、反义词、例句
英语翻译：
【经】 unamortized debt discount
分词翻译：
未的英语翻译：
not
摊还的英语翻译：
amortize
【法】 amortization
债务折扣的英语翻译：
【经】 debt discount
网络扩展解释
《未摊还债务折扣》（wèi tān huán zhàiwù zhékòu）
《未摊还债务折扣》是指由于企业对外借款在会计核算上确认为债务后，根据债权人与债务人约定，或者根据市场价格形成的买卖双方的真实意愿，以较其公允价值低于债务面额的金额，在负债账面上计提的债务折扣。
Debt Discount refers to the amount recorded on the liability side of the balance sheet, which is recognized when the enterprise has recognized the liability for borrowings as debt in financial accounting, and is determined by the agreement between the creditor and the debtor or the actual intention of the buying and selling parties formed based on market prices, with the fair value being lower than the face value of the debt.
Yī wèi tān huán zhàiwù zhékòu shì zhǐ yóu qǐyè duìwài jièkuǎn zài kuàijì hé suàn shàng quèrèn wèi zhàiwù hòu, gēnjù zhàiquán rén yǔ zhàiwù rén yuēdìng, huòzhě gēnjù shìchǎng jiàgé xíngchéng de mǎi mài shuāngfāng de zhēnshí yìyuàn, yǐ jiào qí gōngyún jiàzhí dīyú zhàiwù miànmén de jiāng yú fùzhài zhàngmiàn shàng jìtí de zhàiwù zhékòu。
英语解释翻译：
The English translation for "未摊还债务折扣" is "Debt Discount".
英文读音：
The English pronunciation for "Debt Discount" is [dɛt ˈdɪskaʊnt].
英文的用法（中文解释）：
Debt Discount在会计领域表示企业为了反映债务公允价值低于债务面额，而在负债账面上提取的差额。一般情况下，当企业在发行债券或进行融资活动时，所借到的款项面额往往高于其公允价值，通过计提未摊还债务折扣可以准确反映债务真实金额。
In accounting, Debt Discount refers to the difference recorded on the liability side of the balance sheet in order to reflect the fair value of the debt being lower than the debt face value. In general, when a company issues bonds or engages in financing activities, the amount borrowed is usually higher than its fair value. By recognizing the debt discount, the true amount of the debt can be accurately reflected.
英文例句（包含中文解释）：
1. The company recognized a debt discount of $10,000 due to the difference between the fair value and the face value of the loan. (这家公司因借款的公允价值与面值之间的差额而确认了一笔债务折扣，金额为10,000美元。)
2. The debt discount accounted for a reduction in the carrying amount of the liability. (该债务折扣导致负债账面金额的减少。)
英文近义词（包含中文解释）：
1. Debt allowance（欠款准备）
2. Loan impairment（债项减值）
3. Bond discount（债券折价）
英文反义词（包含中文解释）：
1. Debt premium（债务溢价）
2. Debt accumulation（债务累计）
英文单词常用度：
Debt Discount在会计和金融领域经常被使用，对于从事相关工作的人群来说是一个常用词汇。