unamortized premium

简明释义

未摊保险费，未摊溢价

英英释义

例句

1.As the bond matures, the unamortized premium 未摊销的溢价 decreases.

随着债券到期，未摊销的溢价逐渐减少.

2.The unamortized premium 未摊销的溢价 can impact the company's tax liabilities.

未摊销的溢价可能会影响公司的税务负担.

3.The company reported an unamortized premium 未摊销的溢价 of $50,000 on its balance sheet.

公司在其资产负债表上报告了$50,000的未摊销的溢价.

4.Investors need to consider the unamortized premium 未摊销的溢价 when assessing the value of the bond.

投资者在评估债券价值时需要考虑未摊销的溢价.

5.The accountant adjusted the financial statements to reflect the unamortized premium 未摊销的溢价 from the previous year.

会计调整了财务报表，以反映上一年的未摊销的溢价.

作文

In the world of finance and accounting, understanding various terms is crucial for effective management and reporting. One such term that often arises in discussions about bonds and investments is unamortized premium. This phrase refers to the portion of a premium that has not yet been amortized or expensed over time. When an investor purchases a bond at a price higher than its face value, the excess amount paid is known as the premium. The unamortized premium, therefore, represents the remaining balance of this premium that has yet to be allocated as an expense on the financial statements.To grasp the significance of unamortized premium, it is essential to understand how bonds work. When a company issues bonds, they are sold at their face value, which is the amount the issuer agrees to pay back at maturity. However, market conditions can lead to bonds being sold for more than their face value, resulting in a premium. For instance, if a bond with a face value of $1,000 is sold for $1,050, the $50 difference is the premium.The unamortized premium is important in the context of accounting because it affects the interest expense reported on the income statement. As the premium is amortized over the life of the bond, it reduces the interest expense recognized each period. This process is typically done using either the straight-line method or the effective interest method. Regardless of the method used, the goal is to allocate the premium systematically over the bond's term.For example, consider a bond that has a total premium of $200 and a maturity of 10 years. If the company uses the straight-line method, it would amortize $20 of the premium each year. After the first year, the unamortized premium would be $180. This amortization process continues until the entire premium is expensed by the time the bond matures.The treatment of unamortized premium also has implications for investors. When evaluating the yield on a bond, investors must consider the impact of the premium. The actual yield will be lower than the coupon rate because the investor will receive less interest income over the bond's life due to the amortization of the premium. Thus, understanding the unamortized premium helps investors make informed decisions about the profitability of their investments.In summary, the term unamortized premium plays a vital role in finance, particularly in bond accounting. It represents the part of the premium that remains to be amortized and impacts both the company's financial statements and investors' assessments of bond yields. A clear understanding of this term allows for better financial planning and investment strategies, ensuring that both companies and investors can navigate the complexities of the financial markets effectively.

在金融和会计领域，有效理解各种术语对于有效管理和报告至关重要。一个经常出现在债券和投资讨论中的术语是未摊销溢价。这个短语指的是尚未被摊销或费用化的溢价部分。当投资者以高于面值的价格购买债券时，支付的超出金额被称为溢价。因此，未摊销溢价代表了尚未在财务报表上分配为费用的这一溢价的剩余余额。要理解未摊销溢价的重要性，必须了解债券的工作原理。当公司发行债券时，它们以面值出售，即发行人同意在到期时偿还的金额。然而，市场条件可能导致债券以高于面值的价格出售，从而产生溢价。例如，如果一张面值为1000美元的债券以1050美元的价格出售，那么50美元的差额就是溢价。未摊销溢价在会计上下文中非常重要，因为它影响收入报表上报告的利息费用。随着溢价在债券的生命周期中被摊销，它减少了每个期间确认的利息费用。这个过程通常使用直线法或有效利率法进行。无论采用哪种方法，目标都是在债券的期限内系统地分配溢价。例如，考虑一张总溢价为200美元、到期时间为10年的债券。如果公司使用直线法，每年将摊销20美元的溢价。在第一年结束时，未摊销溢价将为180美元。这个摊销过程将持续到整个溢价在债券到期时被费用化。未摊销溢价的处理对投资者也有影响。在评估债券收益率时，投资者必须考虑溢价的影响。由于溢价的摊销，实际收益率将低于票面利率。因此，理解未摊销溢价有助于投资者做出明智的投资决策。总之，术语未摊销溢价在金融中发挥着至关重要的作用，特别是在债券会计方面。它代表了仍需摊销的溢价部分，并影响公司的财务报表和投资者对债券收益率的评估。清楚理解这一术语可以更好地进行财务规划和投资策略，确保公司和投资者能够有效应对金融市场的复杂性。