bond premium amortization 英 [bɒnd ˈpriːmiəm əˌmɔːtaɪˈzeɪʃn] 美 [bɑːnd ˈpriːmiəm ˌæmərtəˈzeɪʃn]债券溢价摊销 ...
premium bond 升水债券,超过票面值的证券政府有奖债券 bond premium 债券溢价 Premium Bond n. 政府有奖债券 amortization of bond issued expense 【经】 公司债券发行费摊销 相似单词 amortization n. 1.不动产的捐赠 2.分期偿还,摊提(资产等) 3.折旧;缓冲;减震 4.分期注销(费用) 5.偿还金;用以分期...
The bond interest payment and amortization journal entry would be: AccountDrCr Interest expense $2,587,975 Bond premium (879,746/10) $87,975 Cash $2,500,000Bond Premium Amortization ScheduleUnder the effective interest method, bond premium amortization in each period is different. It is ...
Bond discount amortization is the process through which bond discount is written off over the life of the bond. There are two primary methods of bond amortization: straight-line method and effective interest rate method.
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Often, bond premium amortization occurs because market interest rates change just before the release of a bond issue. Rather than rewrite the contracts, the company sells the bonds at a premium. Amortizing that premium avoids changing the terms of the bond to reflect the market rate. Bond premiu...
而这个差额,就是溢价债券的摊销,也就是amortization of bond premium,要理解这个概念,需要知道一下简单的记账过程: 一方面,支付60利息(现金减少,资产减少),同时利息费用增加43.2,费用增加使得NI下降,也就是所有者权益下降43.2 你会发现B/S不平衡(资产减少60,所有者权益减少43.2),此时还少了一项,就是负债(发行债券...
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The first step in calculating the premium amortization is to determine theyield to maturity(YTM), which is thediscount ratethat equates the present value of all remaining payments to be made on the bond to the basis in the bond.2