premium amortization中文什么意思

债券溢价摊销

• premium:    n. 1.超票面价格，溢价；加价；贴 ...
• amortization:    n. 1.【法律】不动产的让渡[捐赠 ...
• amortization of premium:    保险费的摊提, 溢价的摊销; 溢价摊 ...

例句与用法

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
   分期偿还的实际利率法，是根据发行时的市场利率乘上债券维持费用来确定每个期间的利息费用和计算折价和溢价分期偿还的费用。