issue of bonds at a premium

用法例句

Bonds sell at a premium when the contract interest rate on the bond exceeds the market rate for similar bonds.

当债券的合同利率高于相似债券的市场利率时,债券溢价发行。

When bonds are issued at a premium, the borrower pays back less than the amount originally borrowed.

当债券溢价发行时,借款者偿还的金额少于最初的借入金额。

Liquidity Premium in China Interbank Bond Market;

银行间债券市场流动性溢价问题研究

Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.

在40年的债券发行期内,溢价的摊销形式与折价摊销相似。

As a result, the total interest cost over the life of the bonds is equal to the interest paid minus the amount of the premium.

最终,在债券发行期内的利息成本总额等于支付的利息减溢价金额。

discount Bond

按面值折价发行的债券

bond discount and expenses

债券折价及发行费用

CAT Bond Premium Puzzle:An Explanation from Behavioral Finance;

巨灾风险债券溢价之谜的行为金融学解释

When bonds are issued, the amount of any discount is debited to an account entitled Discount on Bonds Payable.

在债券发行时,折价金额借记应付债券折价账户。

conversion issue

更换债券发行(发行新债券兑换旧债券)

government paper

政府发行的有价证券,政府债券

Over the life of the bond issue, this carrying value will be reduced toward the maturity value of $10, as the premium is amortized.

在债券的发行期内,随着溢价的摊销,这个账面价值将减少到其到期值,即10美元。

Amortize bond discount and premium by the effective-interest method.

用实际利率法摊销债券的折价和溢价。

sue bonds at discount

(债券) 折扣发行

Regression Analysis of Influence Factors on Risk Premiums of Subordinated Bond of Commercial Banks;

影响商业银行次级债券风险溢价因素的回归分析

The entry to amortize bond premium for one year is illustrated below…

摊销当年债券溢价的会计分录如下…

Probe into the Practical Rate Amortization in Bond s Premium Price and Conversion into Money;

债券溢折价实际利率摊销法的再探讨

Empirical Study on the Premium Rate of First-day Traded Price of Convertible Bond;

可转换债券上市首日溢价的实证分析