bond discount [经] 债券(公司债)折价
- Amortize bond discount and premium by the effective-interest method.
用实际利率法摊销债券的折价和溢价。 - A bond with a contract rate below the market rate sells at a discount.
债券的约定利率低于市场利率则折价销售。 - A bond which pays no interest but is priced, at issue, at a discount from its redemption price.
一种在到期前不支付利息的债券,该债券的发行价格为其赎回价格的一个折扣值。
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