是由企业实际负担的债券利息和发行债券支付的筹资费用组成，一些资料里也叫债券资本成本。发行债券的成本主要指债券利息和筹资费用。债券利息的处理与长期借款利息的处理相同，应以税后的债务成本为计算依据。债券的筹资费用一般比较高，不可在计算资本成本时省略。
双语例句原声例句
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本月17日，伊利诺斯州债券的违约担保成本创下历史新高，超过了美国最大的债务州- - -加利福利亚。
On June 17th the cost of insuring Illinois' bonds against default hit a record high, rising above that of California, America's largest municipal borrower.
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结构性赤字马上再现，但只要全球存款能保住美国低廉的借钱成本，债券市场似乎就不必在意巨大的赤字了。
Structural deficits soon re-emerged, but the bond market no longer seemed to care, as long as the global savings glut kept America's borrowing costs low.
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上周三，法国债券的保险成本再度升至约255个基点。
The cost to insure French debt jumped again on Wednesday to around 255 basis points.
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The costs were huge -not just the immediate costs in terms of the move from stocks to bonds.
代价是巨大的,不仅仅是卖掉股票,和买进债券的直接交易成本
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I bought a number of two-period bonds such that the value of my purchase exactly equals the proceeds that I get from shorting the one period bond, so I've made a zero wealth transaction.
我买入了一定数量的两年期债券,其成本刚好等于我卖空,一单位一年期债券获得的资金,我做的是零成本交易
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