unamortized debt premium

简明释义

未摊债券发行溢价

英英释义

例句

1.To accurately assess the bond's value, one must factor in the unamortized debt premium 未摊销的债务溢价.

为了准确评估债券的价值，必须考虑未摊销的债务溢价 unamortized debt premium。

2.The unamortized debt premium 未摊销的债务溢价 can affect the company's financial ratios significantly.

这项未摊销的债务溢价 unamortized debt premium可能会显著影响公司的财务比率。

3.Investors need to consider the unamortized debt premium 未摊销的债务溢价 when evaluating the overall cost of borrowing.

投资者在评估整体借款成本时需要考虑未摊销的债务溢价 unamortized debt premium。

4.The company reported an increase in its liabilities due to the unamortized debt premium 未摊销的债务溢价 on its bonds.

公司由于其债券上的未摊销的债务溢价 unamortized debt premium，报告了负债的增加。

5.During the audit, the accountant identified a significant amount of unamortized debt premium 未摊销的债务溢价 that had not been accounted for.

在审计过程中，会计师发现了一笔未被记录的显著金额的未摊销的债务溢价 unamortized debt premium。

作文

Understanding financial terms is crucial for anyone involved in business or investment. One such term that often comes up in discussions about bonds and debt instruments is unamortized debt premium. To grasp what this term means, we must first break it down into its components. The word 'premium' in finance refers to the amount by which a bond's market price exceeds its face value. When an investor buys a bond at a premium, it means they are paying more than the bond's nominal value because of the bond's higher interest rate compared to current market rates. This extra amount paid is called the unamortized debt premium, which represents the portion of the premium that has not yet been amortized or expensed over the life of the bond.The process of amortization involves spreading out the cost of an asset over its useful life. In the case of bonds, this means gradually recognizing the premium as an expense on the income statement over time. Each accounting period will see a portion of the unamortized debt premium being amortized, reducing the total premium that remains on the balance sheet. Understanding how this works is essential for accurate financial reporting and analysis.For example, consider a company that issues bonds with a face value of $1,000 but sells them for $1,100 due to favorable interest rates. The $100 difference is the premium, and as the company pays interest on the bond, it must also account for the unamortized debt premium. Each year, the company might amortize a portion of this premium, say $20, until the entire premium is accounted for over five years. After the first year, the unamortized debt premium would be $80, reflecting the remaining unamortized amount on the company's balance sheet.The significance of understanding unamortized debt premium lies in its impact on the financial statements. Investors and analysts look closely at these figures to assess the financial health of a company. If a company has a large unamortized debt premium, it may indicate that the company has issued bonds at a premium, which could be a sign of strong creditworthiness or attractive interest rates. Conversely, if a company is not managing its premiums effectively, it could lead to misleading financial statements. Thus, the careful tracking and reporting of unamortized debt premium is vital for transparency in financial reporting.In conclusion, the term unamortized debt premium is an important concept in the realm of finance, particularly for those dealing with bonds and debt instruments. It reflects the portion of the premium that has not yet been expensed and plays a significant role in financial reporting. As investors and analysts navigate through financial statements, understanding unamortized debt premium can provide valuable insights into a company's financial practices and overall health. By keeping track of this figure, stakeholders can make informed decisions based on the true state of a company's liabilities and assets.

理解金融术语对于任何参与商业或投资的人来说都是至关重要的。一个在讨论债券和债务工具时经常出现的术语是未摊销的债务溢价。要掌握这个术语的含义，我们首先必须将其分解成几个部分。在金融中，‘溢价’一词指的是债券市场价格超过其面值的金额。当投资者以溢价购买债券时，这意味着他们支付的金额超过了债券的名义价值，因为该债券的利率高于当前市场利率。支付的这额外金额被称为未摊销的债务溢价，它代表了尚未在债券生命周期内摊销或费用化的溢价部分。摊销的过程涉及将资产的成本在其使用寿命内分摊。在债券的情况下，这意味着逐渐将溢价作为费用在利润表上确认。每个会计期间，都会有一部分未摊销的债务溢价被摊销，从而减少资产负债表上剩余的总溢价。理解这一过程对准确的财务报告和分析至关重要。例如，考虑一家发行面值为1000美元的债券，但由于利率有利，售价为1100美元。100美元的差额就是溢价，随着公司支付债券利息，它还必须考虑未摊销的债务溢价。每年，公司可能摊销这溢价的一部分，比如20美元，直到整个溢价在五年内全部计入。第一年结束后，未摊销的债务溢价将为80美元，反映在公司资产负债表上尚未摊销的金额。理解未摊销的债务溢价的重要性在于它对财务报表的影响。投资者和分析师密切关注这些数字，以评估公司的财务健康。如果一家公司有大量的未摊销的债务溢价，这可能表明该公司以溢价发行了债券，这可能是强大信用worthiness或吸引人的利率的迹象。相反，如果一家公司没有有效管理其溢价，可能导致财务报表误导。因此，仔细跟踪和报告未摊销的债务溢价对于财务报告的透明度至关重要。总之，术语未摊销的债务溢价是在金融领域，特别是对于处理债券和债务工具的人来说是一个重要概念。它反映了尚未费用化的溢价部分，并在财务报告中发挥着重要作用。随着投资者和分析师在财务报表中导航，理解未摊销的债务溢价可以为公司财务实践和整体健康状况提供有价值的见解。通过跟踪这一数字，利益相关者可以基于公司负债和资产的真实状态做出明智的决策。