Bonds sell at a premium when the contract interest rate on the bond exceeds the market rate for similar bonds.
当债券的合同利率高于相似债券的市场利率时,债券溢价发行。
The entry to amortize bond premium for one year is illustrated below…
摊销当年债券溢价的会计分录如下…
CAT Bond Premium Puzzle:An Explanation from Behavioral Finance;
巨灾风险债券溢价之谜的行为金融学解释
When bonds are issued at a premium, the borrower pays back less than the amount originally borrowed.
当债券溢价发行时,借款者偿还的金额少于最初的借入金额。
Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。
Liquidity Premium in China Interbank Bond Market;
银行间债券市场流动性溢价问题研究
Probe into the Practical Rate Amortization in Bond s Premium Price and Conversion into Money;
债券溢折价实际利率摊销法的再探讨
Empirical Study on the Premium Rate of First-day Traded Price of Convertible Bond;
可转换债券上市首日溢价的实证分析
Term Risk Premium in Government Bonds: Forecasting Model and Application;
国债风险溢价预测模型在债券投资中的应用
Recognized one year's amortization of premium on 40-year bonds payable.
确认40年期的应付债券当年摊销的溢价。
The real interest rate of the overflow and discount sales of the long-term bond;
谈长期债券投资溢、折价摊销的实际利率
A Choice on the Method of Accounting for Premium and Discount Amortization of Bond;
对我国债券溢折价摊销适用方法选择的分析
The amount of any unamortized is added to the maturity value of the bonds payable to show the current carrying value of the liability.
未摊销的溢价与应付债券到期值之和反映负债当时的账面价值。
If a bond's contract rate exceeds the market rate, the bond sells at a premium.
如果债券的约定利率超过市场利率，债权溢价销售。
When bonds are purchased with the expectation of holding them indefinitely, the discount or premium should be amortized over the remaining life of the bonds.
当购入的债券准备无限期持有,折价和溢价应在债券的持有期内摊销。
The yield of a bond to maturity takes into account the price discount from or premium over the face amount.
考虑基于面值的价格折扣或者价格升溢时，债券的到期收益率。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
在40年的债券发行期内,溢价的摊销形式与折价摊销相似。
Notes that the bond is recorded in a single account, the face amount of the bond and the premium paid are not recorded in separate accounts.
需注意,债券的成本均记入同一个账户,债券的面值和支付的溢价均不单设账户。