bond premium [经] 债券(公司债)溢价
- 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。 - If a bond's contract rate exceeds the market rate, the bond sells at a premium.
如果债券的约定利率超过市场利率,债权溢价销售。 - The yield of a bond to maturity takes into account the price discount from or premium over the face amount.
考虑基于面值的价格折扣或者价格升溢时,债券的到期收益率。
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