专门借款，是指为购建或者生产符合资本化条件的资产而专门借入的款项。
The term "specifically borrowed fund" refers to a fund which is borrowed specifically for the acquisition, construction or production activities for preparing an asset eligible for capitalization.
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。 收藏。
When bonds are issued at a premium, the borrower pays back less than the amount originally borrowed.
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