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。
The underpricing of convertible bonds has been a puzzle in the finance literature.
在债券发行时，折价金额借记应付债券折价账户。
Bonds payable shall be accounted for based on the face value if the bonds issued.
当债券的合同利率低于市场利率时，债券折价发行。
When the contract rate is less than the market rate, they sell at a discount.
当债券折价发行时，借款者偿还的金额一定比最初借款额大。收藏。
When bonds are issued at a discount, the borrower must repay more than the amount originally borrowed.
在利率上升(或者房价下跌)时，住房抵押债券折价销售，这对债券持有人大有裨益。
This is useful if a rise in interest rates (or a fall in house prices) causes mortgage-backed bonds to trade at a discount.
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
一般只有这两种，债券是不允许折价发行的。
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.
折价：债券的市场价低于票面价值。
Discount: The market value of a bond which is below its face value.
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.
溢价或者折价购入的债券，其实际支付的价款与债券面值的差额，应当在债券到期前分期摊销。
Where bonds are acquired at a premium or discount the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds.
股票其实是一个有折价券的债券。
折价债券的市场价低于票面价值。
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。
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.
约当收益率折价发行的固定收益债券的到期收益率转换成的年度收益率。
Equivalent Yield The annualized yield-to-maturity on fixed-income security sold on a discount basis.
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.
折价债券的市场价低于票面价值。
在40年的债券发行期内，溢价的摊销形式与折价摊销相似。
Premium is amortized over the 40-year life of the bonds in a manner similar to the amortization of discount.
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.
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.
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