英汉双语例句-生物医药大词典

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

中文意思：
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。

以下为相关句子列表(点击查看，可以看对应的解释）：

	When blinded, floatynames will once again appear over friendly and neutral people. You will still not be able to see the names of hostile people.			现在当你目盲后，友好生物以及中立生物头上的浮动名字你依然可见。但是你无法看到敌对生物头上的浮动名字。
	When blizzard comes in winter, we can only stay at home all day long.			冬天刮大风雪时，我们只能整天呆在家中。
	When blogs first started catching on in 1999, there were only around 23 of them.			一九九九年开始流行部落格的时候大约只有二十三个。
	When blood is needed, people volunteer on the spot.			需要血的时候，人们会志愿当场献血。
	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			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。
	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			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。
	When bonds are retired before maturity, these steps must be followed ① Record partial period amortization of premium or discount, if date is other than an interest payment date. ② Write off the portion of Premium or Discount that relates to the portion of			债券到期日前偿还的步骤如下：1，如果偿还日不是付息日，要记录溢价或折价的部分期间的摊销；2冲销与偿还有关的溢价或折价；3计算偿还债券的非常利得或损失。
	When borders closed to Canadian beef and cattle after May 20 market effects were swift and decisive.			在5月20日以后加拿大牛肉和牛出口市场关闭，其影响是迅速且确定的。
	When bored, they will just as readily destroy themselves as any particular race, but as a result, they are efficient workers when organized by powerful leaders, and they are accustomed to working under duress of harsh taskmasters.			他们生来就准备破坏一切，可如果有一个强有力的领导，半兽人又能够成为很有效率的工作者，但前提是身边有一个恐武有力的监工。
	When boredom overtook us, he began to speak.			当沉闷压制我们,他开始说话.
	When both parties are ready, they arrive at the wedding place, the church, the courthouse or the living room of the family's own house.			双方准备就绪后就来到举行婚礼的地点，如教堂、法院或自家的客厅。