以下为句子列表：
英文: When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically or increasing the interest expenses of every period prior to the maturity
中文: 债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。
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英文: When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently,'and be written off periodically by in-creasing or decreasing interest expenses of every period until bond
中文: 债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加当期的利息支出。
更详细...
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