应计债券利息 accrued interest on bonds ; [金融] accrued bond interest
应付债券-应计利息 Bond payable - Accrued interest
应计售出债券利息 accrued interest on bond sold
应计未付售出债券利息 [金融] accrued interest on bond sold
敷衍债券-应计利息 Bond payable - Accrued interest
债券包括应计利息的现金流现值是多少？
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.
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.
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