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.
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.
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.
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.
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.
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.
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.
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