amortization of discount 中文意思是什麼
amortization of discount
解釋
攤提貼水- amortization : n. 1. 【法律】不動產的讓渡[捐贈]。2. 分期償還，攤提（資產等）。
- of : OF ＝Old French 古法語。
- discount : n 1 折扣，讓頭。2 【商業】貼現，貼現率，折息，扣息。3 不考慮，不重視，不全信。vt 1 打去（若干）折...
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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。 -
When bonds are retired before maturity, these steps must be followed record partial period amortization of premium or discount, if date is other than an interest payment date. write off the portion of premium or discount that relates to the portion of bonds being retired. calculate extraordinary gain or loss on retirement
債券到期日前償還的步驟如下： 1 ，如果償還日不是付息日，要記錄溢價或折價的部分期間的攤銷； 2沖銷與償還有關的溢價或折價； 3計算償還債券的非常利得或損失。 -
Straight - line amortization allocates an equal amount of premium or discount to each interest period
直線攤銷法是在各個存續期內平均分攤溢價或者折價。
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