premium and discount method 中文意思是什麼
premium and discount method
解釋
升水與貼水標價法-
On the research of etf, because the development of etf in foreign country becomes mature, it is mainly about the positive analysis of etf ’ s efficiency and application, such as salomon smith barney ( 2002 ) ’ s research on etf ’ s liquidity and discount / premium price using snap method, edwin j. elton ’ s comparative analysis on etf ’ s tracking error, parkd and switzer ( 1995 ) 、 lu and marsden ( 2000 ) ’ s positive research on etf ’ s price efficiency. in our country,
在etf的研究上,國外由於etf的發展比較成熟,相關的研究主要側重於對etf的運作效率及其應用進行實證分析,如salomonsmithbarney ( 2002 )採用快照式研究對etf的流動性和折/溢價問題進行了研究, edwinj . elton等對etf的跟蹤誤差進行了比較分析, park和switzer ( 1995 ) 、 lu和marsden ( 2000 )對etf的定價效率進行了實證檢驗。 -
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。 -
Amortize bond discount and premium by the effective - interest method
用實際利率法攤銷債券的折價和溢價。
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