债券溢价 meaning in English
bond permium
bond premium
premium on bonds
Examples
- Amortization of premium on bonds purchased
购入债券溢价摊销 - Premium on bonds
债券溢价 - 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 by in ? creasing or decreasing interest expenses of every period until bonds mature
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当期的利息支出。 - 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
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。