premium amortization中文

債券溢價攤銷

• premium:    n. 1.超票面價格，溢價；加價；貼 ...
• amortization:    n. 1.【法律】不動產的讓渡[捐贈 ...
• amortization of premium:    保險費的攤提, 溢價的攤銷; 溢價攤 ...

例句與用法

1. In the effective - interest method of amortization , the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
   分期償還的實際利率法，是根據發行時的市場利率乘上債券維持費用來確定每個期間的利息費用和計算折價和溢價分期償還的費用。