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Short-Term Debt 短期债务 Companies often borrow money on a short-term basis for operating purposes other than for the purchase of materials or merchandise involving accounts payable. Collectively,these obligations may be referred to as short-term debt. In most cases,such debt is evidenced by a promissory note,a formal written promise to pay a sum of money in the future,and is usually reflected on the debtors books as Notes Payable. 公司经常短期借款用于操作以外的材料或商品的购买包括应付账款。总的来说,这些可能被称为短期债务的义务。在大多数情况下,此类债务由本票证明,一个正式的书面承诺在未来支付一笔钱,,通常反映在应付票据债务人的书。 Notes issued to trade creditors for the purchase of goods or services are called trade notes payable. Nontrade notes payable are notes issued to banks or to officers and stockholders for loans to the company and those issued to others for the purchase of nocurrent operating assets. It is normally desirable to classify current notes payable on the balance sheet as trade or nontrade,since such information would reveal on each source in financing its activities. 发行交易票据债权人购买商品或服务被称为贸易应付票据。非贸易的应付票据发行银行票据或军官和股东贷款和其他女孩发给该公司目前运营资产的购买。通常可取的分类目前应付票据在资产负债表上作为贸易或非贸易的,因为这些信息将显示在每个源融资活动。 A short-term note payable is recorded and reported at its present value,which is normally the face value of the note. This presumes that the note bears a reasonable stated rate of interest. However,if a note has no stated rate of interest,or if the stated rate is unreasonable,then the face value of the note would need to be discounted to its present value to reflect the effective rate of interest implicit in the note. This is accomplished by debiting. Discount on Notes Payable when the note is issued and by writing off the discount to Interest Expense over the life of the note in the same manner as was illustrated for the discount on notes reveivable before. 短期应付票据记录并报告其现值,这是通常的面值。这假设注意熊一个合理的利率。然而,如果报告没有规定利率,或如果规定利率是不合理的,那么的面值注意需要打折其现值,以反映有效利率隐含在注意。这是通过借。折扣应付票据发行钞票时,通过编写的贴现利息费用的生活在同样的方式作为笔记reveivable折扣说明了。 Discount on Notes Payable is a contra account to Notes Payable