高等学校经管类规划教材:会计英语教程 ... Accounting for Bonds Payable(应付债券的会计处理) Early RetirementofBonds Payable(债券的提前赎回) ConvertibleBondsandNotes(可转换债券) ...
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指债券发行人在债券到期日之前便将本息还清,以达到债券的提前赎回。
It refers to the bond issuer reimburse the principles and interest of the bond before it matures.
借款人的提前还款期权和债券发行人拥有的在债券到期前赎回部分债券的期权一样,也使贷款人承担了更多风险。
The prepayment option, like bond issuers' options to call some bonds before they mature, saddles the lender with more risk.
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