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.
债券包括应计利息的现金流现值是多少？
不过余者手握价值60亿美元的债权（不包括应计利息），他们仍要求额度更高的全额偿还，看中的正是阿根廷强劲的商品导向型复苏。
But the rest, holding $6 billion-worth of debt (excluding accrued interest), continue to insist on a higher payout, pointing to Argentina’s strong commodity-led recovery.
本协议项下的任何提前还款必须连同该提前还款应计利息一起支付，不包含罚款。
Any prepayment under this Agreement shall be made together with accrued interest on the amount prepaid without penalty.
这份结账计算表向你表明未付应计利息是如何影响你的贷款未偿还余额的。
This worksheet shows you how unpaid accrued interest can affect the outstanding balance of your loan.
在每个付息日，借款人应按照每个计息期未偿付贷款金额的利率支付贷款行应计利息。
On each interest Payment Date, the Borrower shall pay to the Lender interest accrued at the interest Rate on the outstanding amount of the Loan during each interest Period.
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.
如果证券的交易发生在两个利息支付日之间，则买方通常采取在买价中包含应计利息或单独支付利息等方式来补偿对方。
If the securities are sold between the two days of interest payment, the buyer usually should add the accrued interests to the price or compensate to the seller by paying independent interests.
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.
实际收到的款项中含有应计利息的，应将这部分利息金额作为暂收款项，通过其他应付款帐户核算。
Accrued interest included in the proceeds of issue shall be accounted for as a temporary receipt and disclosed under other payables.
支付应在可能情况下首先记入成本(定义如下)，而后记入到期应支付的应计利息、以及与本金有关的余额当中。
Payment shall be credited first to Costs (as defined below), if any, then to accrued interest due and payable and any remainder applied to principal.
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.
如果该项贷款要求在每月的最后一天支付利息，太阳风公司的资产负债表中将不包括应计利息的负债。
If this loan had called for the accrued interest to be paid on the last day of each month, SW's balance sheets would include no liability for accrued interest payable.
实际支付款项中包括应计利息的，应当将这部分利息单独记帐。
The interest accrued contained in the actually paid amount Shall be accounted tor separately.
支付的款项中包括应计利息的，应当将这部分利息单独记帐。
The interest accrued contained in the actually paid amount shall be accounted for separately.
票据贴现时，银行按一定的利率从票据的到期值中扣除自借款日至票据到期日的应计利息，将余款付给持票人。
When bill discount, the bank presses fixed interest rate from bill expire deduct in the value come from loan day of note maturity should plan accrual, pay the person that oppose a bill more than.
票据贴现时，银行按一定的利率从票据的到期值中扣除自借款日至票据到期日的应计利息，将余款付给持票人。
When bill discount, the bank presses fixed interest rate from bill expire deduct in the value come from loan day of note maturity should plan accrual, pay the person that oppose a bill more than.
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