unamortized premiums on investments

简明释义

未摊投资溢价

英英释义

例句

1.Investors should consider the unamortized premiums on investments when evaluating the potential returns, as these premiums can indicate 未摊销的投资溢价可能影响潜在收益。

投资者在评估潜在回报时应考虑未摊销的投资溢价，因为这些溢价可能表明未摊销的投资溢价可能影响潜在收益。

2.During the audit, the team found discrepancies in the reported unamortized premiums on investments, raising concerns about 未摊销的投资溢价的准确性。

在审计过程中，团队发现报告的未摊销的投资溢价存在差异，令人担忧未摊销的投资溢价的准确性。

3.The accountant reviewed the balance sheet to assess the unamortized premiums on investments, which represent the 未摊销的投资溢价 that could affect the company's financial position.

会计审查了资产负债表，以评估未摊销的投资溢价，这代表着可能影响公司财务状况的未摊销的投资溢价。

4.The financial analyst explained how unamortized premiums on investments are calculated and their impact on 未摊销的投资溢价对公司的盈利能力的影响。

金融分析师解释了如何计算未摊销的投资溢价及其对未摊销的投资溢价对公司的盈利能力的影响。

5.Understanding the unamortized premiums on investments is crucial for making informed investment decisions, as they highlight 未摊销的投资溢价在评估投资价值中的重要性。

理解未摊销的投资溢价对于做出明智的投资决策至关重要，因为它们突显了未摊销的投资溢价在评估投资价值中的重要性。

作文

Understanding financial terms is crucial for anyone involved in investing or managing finances. One such term that often comes up in discussions about investments is unamortized premiums on investments. This phrase refers to the portion of a premium that has not yet been amortized, or spread out, over the life of an investment. To grasp this concept fully, it is essential to break down its components and see how it applies in real-world scenarios.When investors purchase bonds or other fixed-income securities, they may pay more than the face value of the security. This excess amount paid is known as a premium. For instance, if a bond has a face value of $1,000 but is purchased for $1,100, the $100 difference is the premium. Over time, this premium must be amortized, meaning it is gradually deducted from the investor's returns, reducing the overall income tax burden and reflecting the true yield of the investment.However, at any given point before the bond matures, there may still be a portion of this premium that has not been amortized. This remaining amount is referred to as unamortized premiums on investments. It represents the future economic benefit that the investor will recognize as the bond continues to mature. Understanding this concept is vital because it impacts both the accounting and tax treatment of the investment.For example, let’s consider an investor who buys a bond for $1,100 with a maturity of 10 years. If the bond pays interest annually, the investor will receive periodic interest payments based on the bond's face value. However, each year, a portion of the premium must be amortized. If we assume that the premium is amortized evenly over the bond's life, the investor would amortize $10 each year. After five years, the unamortized premiums on investments would still be $500, representing the remaining premium that has yet to be accounted for.The importance of tracking unamortized premiums on investments cannot be overstated. For one, it affects the overall yield of the investment. Investors need to factor in this unamortized amount when calculating their return on investment (ROI). Additionally, this figure plays a significant role in financial statements, where accurate reporting of assets and liabilities is critical for stakeholders.Moreover, when selling a bond before maturity, understanding the unamortized premiums on investments can influence the selling price. If the market interest rates rise, the value of the bond may decrease, but the seller must still account for the unamortized premium. This situation can lead to a loss if the bond is sold at a price lower than its adjusted cost basis, which includes the unamortized premium.In conclusion, the term unamortized premiums on investments refers to the portion of a premium that has not yet been amortized over the life of an investment. Understanding this concept is vital for investors, as it impacts their financial returns, tax obligations, and overall investment strategy. By keeping track of unamortized premiums, investors can make informed decisions and better manage their portfolios. As the financial landscape continues to evolve, having a solid grasp of such terms will undoubtedly empower investors to navigate their financial journeys more effectively.

理解金融术语对任何参与投资或财务管理的人来说都是至关重要的。一个常常在投资讨论中出现的术语是未摊销的投资溢价。这个短语指的是尚未在投资生命周期内摊销或分摊的溢价部分。要完全掌握这个概念，必须将其组成部分拆解并看看它在现实世界中的应用。当投资者购买债券或其他固定收益证券时，他们可能会支付超过证券面值的金额。这个额外支付的金额被称为溢价。例如，如果一只债券的面值为1000美元，但以1100美元的价格购买，那么这100美元的差额就是溢价。随着时间的推移，这个溢价必须进行摊销，意味着它逐渐从投资者的回报中扣除，从而减少整体的所得税负担，并反映投资的真实收益率。然而，在债券到期之前的任何时刻，可能仍然存在尚未摊销的溢价部分。这个剩余金额被称为未摊销的投资溢价。它代表了投资者在债券继续到期时将会确认的未来经济利益。理解这个概念至关重要，因为它影响投资的会计和税务处理。例如，假设一个投资者以1100美元的价格购买了一只面值为1000美元、期限为10年的债券。如果债券每年支付利息，投资者将根据债券的面值收到定期利息支付。然而，每年必须摊销一部分溢价。如果我们假设溢价在债券的生命周期内均匀摊销，投资者每年将摊销10美元。在五年后，未摊销的投资溢价仍将为500美元，代表尚未计算的剩余溢价。跟踪未摊销的投资溢价的重要性不容小觑。首先，它影响投资的整体收益率。投资者需要在计算投资回报率（ROI）时考虑这一未摊销金额。此外，这个数字在财务报表中起着重要作用，准确报告资产和负债对利益相关者至关重要。此外，在到期前出售债券时，了解未摊销的投资溢价可以影响出售价格。如果市场利率上升，债券的价值可能会下降，但卖方仍必须考虑未摊销的溢价。这种情况可能导致损失，如果债券以低于调整成本基础的价格出售，而调整成本基础包括未摊销的溢价。总之，术语未摊销的投资溢价指的是尚未在投资生命周期内摊销的溢价部分。理解这个概念对投资者至关重要，因为它影响他们的财务回报、税务义务和整体投资策略。通过跟踪未摊销的溢价，投资者可以做出明智的决策，更好地管理他们的投资组合。随着金融环境的不断演变，牢牢掌握这样的术语无疑将使投资者更有效地驾驭他们的财务旅程。