unamortized premiums on bonds sold

简明释义

未摊售出债券溢价

英英释义

例句

1.During the audit, the firm found discrepancies in the unamortized premiums on bonds sold calculations.

在审计过程中，该公司发现了未摊销的债券溢价计算中的差异。

2.The financial statement must accurately reflect the unamortized premiums on bonds sold to provide clarity to investors.

财务报表必须准确反映未摊销的债券溢价，以便为投资者提供清晰的信息。

3.Investors need to consider the unamortized premiums on bonds sold when calculating the true yield of their investments.

投资者在计算投资的真实收益率时需要考虑未摊销的债券溢价。

4.The accountant reported the unamortized premiums on bonds sold as part of the liabilities section in the balance sheet.

会计在资产负债表的负债部分报告了未摊销的债券溢价。

5.The unamortized premiums on bonds sold can affect the overall financial health of a company.

对于公司的整体财务健康状况来说，未摊销的债券溢价可能会产生影响。

作文

Understanding financial concepts is crucial for anyone involved in investment or corporate finance. One such concept that often comes up in discussions about bonds is unamortized premiums on bonds sold. This term refers to the portion of the premium that has not yet been amortized, or gradually written off, over the life of the bond. To grasp this concept fully, it is essential to understand what a bond premium is and how it affects the financial statements of a company.When a bond is issued at a premium, it means that the bond's selling price is higher than its face value. Investors may be willing to pay more than the face value due to various factors, including lower interest rates in the market compared to the bond’s coupon rate. For example, if a company issues a bond with a face value of $1,000 but sells it for $1,050, the $50 difference is considered a premium. Over time, this premium needs to be amortized, which means that the company will gradually reduce the premium amount recognized on its balance sheet as an expense over the life of the bond.The unamortized premiums on bonds sold represent the remaining balance of that premium that has not yet been expensed. This figure is important because it affects both the balance sheet and the income statement. On the balance sheet, the unamortized premium is listed as a liability, reflecting the company's obligation to pay back the bondholders at the face value upon maturity. Meanwhile, on the income statement, the amortization of the premium reduces the interest expense recorded by the company, thereby increasing net income.Investors and analysts closely monitor these figures, as they provide insight into a company's financial health and its cost of borrowing. A high level of unamortized premiums on bonds sold might indicate that a company has taken advantage of favorable market conditions to issue bonds at a premium, which can be a positive sign. However, it could also suggest that the company is heavily reliant on debt financing, which carries its own risks.Moreover, understanding the implications of unamortized premiums on bonds sold is vital during mergers and acquisitions. When companies are evaluated for their worth, these premiums are factored into the overall valuation. They can influence the perceived risk associated with the company’s debt obligations and affect negotiations.In conclusion, the term unamortized premiums on bonds sold encapsulates a significant aspect of bond accounting and financial analysis. By understanding this concept, investors and financial professionals can make more informed decisions based on a clearer picture of a company's financial position. As with many financial terms, grasping the underlying principles can lead to better investment strategies and improved financial management practices.

理解财务概念对于任何参与投资或公司财务的人来说都是至关重要的。一个在债券讨论中经常出现的概念是未摊销的债券溢价。这个术语指的是尚未在债券生命周期内摊销或逐渐冲销的溢价部分。要完全掌握这一概念，必须了解什么是债券溢价以及它如何影响公司的财务报表。当债券以溢价发行时，这意味着债券的销售价格高于其面值。由于市场上利率低于债券的票息率，投资者可能愿意支付超过面值的价格。例如，如果一家公司发行面值为1000美元的债券，但以1050美元的价格出售，则50美元的差额被视为溢价。随着时间的推移，这个溢价需要被摊销，这意味着公司将逐渐减少在资产负债表上作为费用确认的溢价金额，直到债券到期。未摊销的债券溢价代表尚未支出的溢价余额。这一数字很重要，因为它影响资产负债表和损益表。在资产负债表上，未摊销的溢价被列为负债，反映公司在到期时按面值偿还债券持有人的义务。与此同时，在损益表上，溢价的摊销减少了公司记录的利息费用，从而增加了净收入。投资者和分析师密切关注这些数字，因为它们提供了对公司财务健康状况和借款成本的洞察。高水平的未摊销的债券溢价可能表明公司利用有利的市场条件以溢价发行债券，这可能是一个积极信号。然而，这也可能表明公司过于依赖债务融资，这本身就带来了风险。此外，理解未摊销的债券溢价的含义在并购过程中至关重要。当公司被评估其价值时，这些溢价会被纳入整体估值。它们可能影响与公司债务义务相关的风险感知并影响谈判。总之，术语未摊销的债券溢价概括了债券会计和财务分析的重要方面。通过理解这一概念，投资者和财务专业人士可以基于更清晰的公司财务状况做出更明智的决策。与许多财务术语一样，掌握基本原则可以导致更好的投资策略和改善的财务管理实践。