Unamortized premium or discount on bonds or notes payable

未 傩还应付公司债或付票据溢价或 折价

Thus the balance in the Discount account gradually declines and the carrying value of the bonds face value less the unamortized discount rises toward the bonds ' maturity value .

因此，折价账户的余额逐渐减少，而债券的账面价值（ 面值 减 未 摊销 的 折价）增长为债券的到期值。