amortization of premium meaning in English
保险费的摊提, 溢价的摊销
溢价摊销
Examples
- Amortization of premium on bonds purchased
购入债券溢价摊销 - When bonds are retired before maturity , these steps must be followed record partial period amortization of premium or discount , if date is other than an interest payment date . write off the portion of premium or discount that relates to the portion of bonds being retired . calculate extraordinary gain or loss on retirement
债券到期日前偿还的步骤如下： 1 ，如果偿还日不是付息日，要记录溢价或折价的部分期间的摊销； 2冲销与偿还有关的溢价或折价； 3计算偿还债券的非常利得或损失。