债券包括应计利息的现金流现值是多少？
举例，假设面值为10美元的债券以102%的价格购入，经纪人佣金5美元，应计利息为20美元。
To illustrate, assume that a $10 bond is purchased at 102 plus a brokerage fee of $5 and accrued interest of $20.
应计利息是指累积的息票利息，由债券的买入者付给卖出者。
Accrued interest is the accumulated coupon interest, paid to the seller of a bond by the buyer.
需注意，应付债券利息的应计负债将于几个月内支付，因此作为流动负债。
Note that the accrued liability for bond interest payable will be paid within a few months anD, therefore, is classified as a current liability.
形容债券以不带应计利息的条件买卖，例如遭违约的债券。
The sales of bonds under the conditions of not attaching the accrued interest.
当债券在付息日之间购入时，购买人支付的价格是债券的市价加上自上一个付息日起应计的利息。
But when bonds are purchased between interest dates, the purchaser pays the market price for the bond plus the interest accrued since the last interest payment date.
当债券在付息日之间购入时，购买人支付的价格是债券的市价加上自上一个付息日起应计的利息。
But when bonds are purchased between interest dates, the purchaser pays the market price for the bond plus the interest accrued since the last interest payment date.
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