但是，与利息费用的增加相反，溢价的摊销减少利息费用。
However , instead of increasing interest expense , amortization of premium decreases interest expense .
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.
借款费用是指因借款发生的利息支出、折价或溢价的摊销、辅助费用、汇兑差额等费用。
Borrowing expense refers to interest expenses, discount, premium amortization, auxiliary expenses, loss of exchange, etc. incurred by loan.
应用推荐