溢價發行債券 的英文怎麼說
中文拼音 [yìjiàfāhángzhàiquàn]
溢價發行債券
英文
bond issue at premium-
Issue of bonds at a premium
溢價發行債券以超過票面金額價發行債券In the effective - interest method of amortization, the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
分期償還的實際利率法,是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。
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