discount bonds 中文意思是什麼
discount bonds
解釋
折價債券-
Rmb deposits, loans, clearing operations ; discount for bills, the acting issuing financial bonds business
人民幣存款、貸款、結算業務；辦理票據貼現、代理發行金融債券等業務。 -
Since 2005 venezuela has bought $ 5 billion of argentine bonds, most of which it has passed on to friendly local banks at a steep discount ; it has sold argentina diesel fuel under special arrangements that include the purchase of argentine products from providers selected by the governments without competitive tenders
從2005年以來，委內瑞拉購買了50億美元的阿根廷債券，並將大部分債券以極低的折扣轉給了當地的友好銀行；委內瑞拉通過特殊安排向阿根廷出售柴油，即不經過競爭投標而是從政府挑選的供貨商那裡購買。 -
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。 -
Bonds payable are reported on the balanced sheet at their ma ? turity amount plus any unamortized premium or minus any unamortized discount
應付債券在資產負債表上以到期值加上未攤銷溢價或減去未攤銷折價來表示。 -
Premium discount on corporate bonds payable
應付公司債溢折價 -
In our baseline case, we have adopted the yield of the 10 - year exchange fund bonds as a proxy of our cost of capital and hence the discount rate
年期外匯基金債券的收益率來作為我們的資金成本，亦即是折現率。
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