以下为句子列表：
英文: 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
中文: 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。
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