借入债券

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 .

10年前，在1997-98年的亚洲金融危机爆发后，香港开始禁止裸卖空（即卖出自己并不持有也没有借入的股票和债券），此禁令迄今一直有效。

A decade ago , after the 1997-98 Asian financial crisis , Hong Kong outlawed naked shorting or selling shares and bonds that are neither owned nor borrowed and the ban has remained in force ever since .

但是，布鲁塞尔、巴黎以及其它欧盟国家首都的官员对德国的裸卖空禁令，几乎无意掩饰自己的惊讶与恼怒。所谓裸卖空，是指出售本身并不持有、也没有借入的股票和债券等证券。

But officials in Brussels , Paris and other EU capitals made little effort to disguise their surprise and irritation at the German move against naked shorting – selling securities such as shares and bonds that are not owned or are borrowed .