unamortized discount on investment

简明释义

未摊投资折价

英英释义

例句

1.The unamortized discount on investment can be an important factor in calculating the overall return on investment.

在计算整体投资回报时，未摊销的投资折扣可能是一个重要因素。

2.At the end of the fiscal year, the accountant reported an unamortized discount on investment that would affect future earnings.

在财年的末尾，会计报告了一个未摊销的投资折扣，这将影响未来的收益。

3.The company's balance sheet showed a significant unamortized discount on investment, indicating that they had not yet recognized the full value of their bonds.

公司的资产负债表显示出显著的未摊销的投资折扣，这表明他们尚未完全确认债券的价值。

4.A thorough analysis of the unamortized discount on investment revealed potential risks associated with the bond portfolio.

对未摊销的投资折扣的全面分析揭示了与债券投资组合相关的潜在风险。

5.Investors should be aware of the unamortized discount on investment when analyzing the true cost of acquiring securities.

投资者在分析证券的真实购买成本时，应注意未摊销的投资折扣。

作文

Understanding financial terms is crucial for anyone involved in investing or managing finances. One such term that often comes up in investment discussions is unamortized discount on investment. This phrase refers to the portion of a discount on an investment that has not yet been amortized, or gradually expensed, over time. In simpler terms, when an investor purchases a bond or other financial instrument at a price lower than its face value, the difference between the purchase price and the face value is considered a discount. The unamortized discount on investment represents the amount of this discount that remains to be recognized as an expense in future periods.To illustrate this concept, let’s consider a practical example. Suppose an investor buys a bond with a face value of $1,000 for $950. The $50 difference is the discount. If the bond matures in five years, the investor will typically amortize this discount over the life of the bond. Each year, a portion of the discount will be recognized as income, reducing the unamortized balance. At the end of the first year, if $10 of the discount has been amortized, the unamortized discount on investment would then be $40.The significance of understanding the unamortized discount on investment lies in its impact on financial statements. For investors, it affects the carrying value of the investment on the balance sheet. As the discount is amortized, the carrying value increases until it equals the face value at maturity. This process is important for accurately reporting the value of investments and for tax purposes, as the amortized amount can affect taxable income.Moreover, recognizing the unamortized discount on investment is essential for assessing the overall performance of an investment. Investors need to know how much of their initial investment is still outstanding as a discount, as it can influence their return on investment calculations. A higher unamortized discount may indicate a potentially better yield upon maturity, as the investor will receive the full face value at that time.In conclusion, the term unamortized discount on investment is more than just a financial jargon; it plays a significant role in investment analysis and financial reporting. By understanding this concept, investors can make more informed decisions regarding their portfolios. Whether one is a seasoned investor or new to the world of finance, grasping the implications of unamortized discounts can lead to better investment strategies and improved financial literacy.

理解金融术语对于任何参与投资或管理财务的人来说都是至关重要的。一个在投资讨论中经常出现的术语是未摊销的投资折扣。这个短语指的是尚未在时间上逐渐摊销或费用化的投资折扣部分。简单来说，当投资者以低于面值的价格购买债券或其他金融工具时，购买价格与面值之间的差额被视为折扣。未摊销的投资折扣代表了在未来期间仍需确认作为费用的折扣金额。为了说明这一概念，我们来看一个实际例子。假设一位投资者以950美元的价格购买了一张面值为1000美元的债券。50美元的差额就是折扣。如果债券在五年后到期，投资者通常会在债券的生命周期内摊销该折扣。每年，折扣的一部分将被确认为收入，从而减少未摊销余额。在第一年结束时，如果已经摊销了10美元的折扣，那么未摊销的投资折扣将为40美元。理解未摊销的投资折扣的重要性在于它对财务报表的影响。对于投资者而言，它影响着资产负债表上投资的账面价值。随着折扣的摊销，账面价值将增加，直到到期时等于面值。这一过程对于准确报告投资的价值和税务目的非常重要，因为摊销的金额可能会影响应纳税所得额。此外，识别未摊销的投资折扣对于评估投资的整体表现至关重要。投资者需要知道其初始投资中仍然作为折扣的金额，因为这可能会影响他们的投资回报率计算。较高的未摊销折扣可能表明到期时潜在更好的收益，因为投资者将在那时收到全额面值。总之，术语未摊销的投资折扣不仅仅是金融术语；它在投资分析和财务报告中扮演着重要角色。通过理解这一概念，投资者可以对他们的投资组合做出更明智的决策。无论是经验丰富的投资者还是新进入金融领域的人，掌握未摊销折扣的含义都可以带来更好的投资策略和提高财务素养。