债券(Bond)是一种Liabilities, 从价格(price)和面值(face value/par value)相比较,分为三种: 平价债券(Par bond),典型例子:三年期面值1000的债券,Coupon rate= 10%, Market rate = 10%,于是三年的期初liability分别为1000,1000,1000(不变); 折价债券(Discount bond),典型例子:三年期面值1000的债券,Coupon ra...
is a bond whose future value is less than the purchase value. These bonds may be trading less than what is traded in the secondary market, meaning the value has to be reduced for them to sell quickly. A discount bond can become a deep-discount bond when its selling price is ...
bond market values and price potentialpremium bonds and price volatilitycushion bonds,” and ceilingscompounding coupon reinvestmentyield spread dynamicsSummary This chapter contains sections titled: Summary and Investment Implicationsdoi:10.1002/9781118656631.ch13Sidney Homer...
因而,straight-line method 下期末bond carrying amount 比effective rate method 下的期末carrying amount 要高,所以是高估的。折价发行时,利息费用=当期摊销的discount+应付利息,由于当期摊销的discount 比effective rate 下要大,所以利息费用也高估,导致期末retained earnings 低估。所以答案是C.▎申明:本文由Lynn汇集...
英英释义 a government bond that bears no interest or capital gains but enters the holder into lotteries 访问沪江小D查看premium bond的更多详细解释>相关短语 convertibility (债券) 可更换性 put (债券) 看跌期权 call (债券) 看涨期权 advance refunding (债券) 套期转换 issue bonds at discount (债券) ...
Similarly, the higher interest rates that bond issuers typically offer on bonds below investment grade may be considered a risk premium, since the higher rate, and potentially greater return, is a way to compensate for the greater risk.
正保会计网校特别为美国CPA学员整理了USCPA高频考点:amortizing bond premium (discount),希望学员们牢牢的掌握,不要丢分。祝您在网校学习愉快!Two methods of amortizing bond premium (discount)债券溢价摊销的两种方法Straight-line: Premium (Discount)/number of p
Bond Premium, Discount, and Other Bond Related Costs Discount and premium on bonds are deferred and amortized to interest expense using a method approximating the effective interest method. For the purposes of this provision, “Costs of Intermediaries” shall be consistent with Minnesota Housing and ...
因而,straight-line method 下期末bond carrying amount 比effective rate method 下的期末carrying amount 要高,所以是高估的。折价发行时,利息费用=当期摊销的discount+应付利息,由于当期摊销的discount 比effective rate 下要大,所以利息费用也高估,导致期末retained earnings 低估。所以答案是C....
For example, a bond with a par value of $1,000 that is trading at $980 has a bond discount of $20. The bond discount is also used in reference to the bond discount rate, which is the interest used to price bonds via present valuation calculations. Bonds are sold at a discount when...