债券利息收入是指债券投资而实现的利息收入。债券利息收入的核算原则是债券利息收入应在债券实际持有期内逐日计提，并按债券票面价值与票面利率计提的金额入账。
... blocked income 冻结收入(即因外汇管制而不能取得的收入) bond interest income 债券利息收入 booming income 高收入 ...
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债券利息收入 bond interest income; bond interest received; rest income 应计未付借款利息 accrued interest on loan .
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债券利息收入 bond interest income; bond interest received; rest income 应计未付借款利息 accrued interest on loan .
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市政债券的利息收入不用交纳联邦利息税，利息收入在所发行的州也不用交纳州和地方所得税。
Their interest income is except from federal income taxation. The interest income also is exempt from state and local taxation in the issuing state.
债券的价值等于投资者将来所收到的利息收入和本金以及票面溢值的现值之和。
The value of a bond is the present value both of future interest to be received and the par or maturity value of the bond.
实际上，投资者已经一次性地收到了全部利息收入，而非把利息收入分摊于债券整个期限内逐步收取。
The investor has effectively received all the interest in lump, rather than spread out over the years.
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