bonds discount and expense 中文意思是什麼
bonds discount and expense
解釋
債券發行折價及費用-
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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