购入成本

支付债券的购入成本和应计利息。

Payment for bonds and accrued interest .

债券的购入成本包括支付给卖方的金额以及其他的相关成本，如经纪人佣金等。

The cost of bonds purchased includes the amount paid to the seller plus other costs related to the purchase , such as broker 's commission .

债券的购入一般按成本（包括买价和经纪人佣金）计价。

The purchase of bonds is generally recorded at cost ( including purchase price and brokerage commissions ) .

股指期货市场上的套期保值，其目的是对持有的现货资产进行风险对冲或锁定未来购入股票的成本，通过套期保值可实现不同市场参与者之间的风险转移。

Stock index futures market hedging , with the aim of holding the cash assets , or hedge the risk of buying shares to lock in the future the cost of hedging can be realized through various market participants between the risk transfer .

购入股票的总成本应借记投资账户。

The total cost of stocks purchased should be debited to an investment account .

股指期货套期保值是对持有的股票现货进行风险对冲或者锁定未来购入股票现货的成本，实现不同市场参与者间的风险转移。

Stock index futures hedging is used for risk hedging of stocks held in the hand or locking the cost of buying stocks in future , so as to achieve the transfer of risk among different kinds of market participants .

发行债券，借入贷款当债券在付息日购入时，应按债券购入成本借记债务性证券账户，贷记现金账户。

When bonds are purchased at interest date , the entire cost of purchasing bonds should be debited to the Marketable Debt Securities account , credited to the Cash account .

当购入股票时，应按股票的购入成本借记权益性证券账户，贷记现金账户。

When stocks are purchased , the entire cost of purchasing stocks should be debited to the marketable equity securities account , credited to the cash account .