discount bond是什么意思

网络释义

用法例句

discount Bond

按面值折价发行的债券

Bonds shall be accounted for at par value.

发行债券时，应当按债券的面值记帐。

discount Bond: Bond selling at a price less than its par value.

还本时付息债券,按票面值付息债券以低于票面价值的价格发行的债券。

deep discount bonds

按大折扣发行的债券

non-interest bearing discount bond

无息按折扣发行的债券

Bonds payable shall be accounted for based on the face value if the bonds issued.

应付债券应当按照已发行债券的票面价值登记入帐。

discount note: Note (i.e. short- or medium-term Bond) issued at a discount from its face value.

贴现票据: 指按面值折扣发行的票据(即短期或中期的债券)。

The market value of a bond which is below its face value.

折价债券的市场价低于票面价值。

bond discount and expenses

债券折价及发行费用

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。

Thus, the balance in the Discount account gradually declines, and the carrying value of the bonds--face value less the unamortized discount--rises toward the bonds' maturity value.

因此,折价账户的余额逐渐减少,而债券的账面价值(面值减未摊销的折价)增长为债券的到期值。

The date the issuer of a bond is obligated to pay its face value.

到期日债券发行人必须支付票面价值的日期。

A bond which pays no interest but is priced, at issue, at a discount from its redemption price.

一种在到期前不支付利息的债券，该债券的发行价格为其赎回价格的一个折扣值。

The face a-mount or par valueis the amount that the bond issuer has agreed to repay.

债券的面值是发行债券的机构承诺偿还的金额。

sue bonds at discount

(债券) 折扣发行

When the contract rate is less than the market rate, they sell at a discount.

当债券的合同利率低于市场利率时,债券折价发行。

The price investors pay for bonds may be much greater or less than the face amount or the original issuance price.

投资者购入债券时支付的价格可能高于或低于债券的面值或原始发行价格。

The principal amount of a bond which is stated on its face and which the issuer is obligated to pay at the date of maturity.

票面价值债券的票面价值是票面所列价值，代表发行人在到期日必须支付的金额。