债券折价

投资者群体差异与可转换债券折价&中国市场的实证分析

The Empirical Analysis of Underpricing of Convertible Bonds and Differential Clienteles in Chinese Market

借记账户&应付债券折价是一个抵消负债账户。

The debit balance account , discount on bonds payable , is a contra-liability account .

可转换债券折价的原因是金融学的一个未解之谜。政府债务探讨

The underpricing of convertible bonds has been a puzzle in the finance literature . STUDY ON CHINA GOVERNMENTAL DEBT

关于公司债券折价溢价发行的摊销债券溢（折）价摊销新方法探讨

The Amortization of Bond 's Par Pricing upon Issues Research on New Amortization Method with the Premium or Discount of Bonds

用实际利率法摊销债券的折价和溢价。

Amortize bond discount and premium by the effective-interest method .

当市场利率高于利率上限时，浮动利率债券以折价进行交易。

When the market yield is above its capped coupon rate , a floating-rate security will trade at a discount .

它不仅没有任何危险的迹象，而且还有充足的资源，通过购买问题债券和折价的私人股本股权，利用别人的疲弱掘金。

Not only does it show no sign of being in danger any more , but it has abundant resources to exploit the weakness of others by buying distressed debt and discounted private equity stakes .

这样做，将有一个到期收益率，债券溢价或折价购买时类似的结果。

Doing this will have a similar result to the yield to maturity when bonds are bought at premiums or discounts .

按较大折扣发行的债券，大幅折价债券：这类债券通常利率较低，发行时的折扣率超过投资者一般所认为的资本收益。

Deep discount bond , note : bond with relatively low-coupon rate of interest , offered with a discount in excess of what can normally be treated as capital gain by the investor .

债券溢价或折价发行时，实收价款与面值的差额应当单独核算，在债券到期前分期冲减或者增加各期的利息支出。

When bonds are issued in premium or discount , the difference between the amount actually obtained and the par value shall be accounted independently , and be written off periodically or increasing the interest expenses of every period prior to the maturity of bonds .

一般只有这两种，债券是不允许折价发行的。

Usually only two , is not allowed to discount bonds issued .

确认40年期的应付债券当年摊销的折价。

Recognized one year 's amortization of discount on 40-year bonds payable .

谈长期债券投资溢、折价摊销的实际利率

The real interest rate of the overflow and discount sales of the long-term bond

系统地介绍了实际利率法下长期债券投资溢价、折价摊销的计算过程及其账务处理，阐述了实际利率的计算原理及其计算过程。

This essay discusses the real interest rate of the overflow and discount sales of the long term bond .

在债券发行时，折价金额借记应付债券折价账户。

When bonds are issued , the amount of any discount is debited to an account entitled discount on bonds payable .

债券溢（折）价摊销新方法探讨债券溢折价实际利率摊销法的再探讨

Research on New Amortization Method with the Premium or Discount of Bonds Probe into the Practical Rate Amortization in Bond 's Premium Price and Conversion into Money