carrying value of a bond issued

简明释义

已发行公司债的现行价值

英英释义

例句

1.The accountant reported the carrying value of a bond issued as $1 million, which reflects the amount the company owes to bondholders.

会计报告的发行债券的账面价值为100万美元，反映了公司欠债券持有人的金额。

2.When preparing financial statements, it is crucial to accurately report the carrying value of a bond issued.

在准备财务报表时，准确报告发行债券的账面价值至关重要。

3.Investors often look at the carrying value of a bond issued to assess the company's financial health.

投资者通常查看发行债券的账面价值以评估公司的财务健康状况。

4.A rise in interest rates may decrease the carrying value of a bond issued in the market.

利率上升可能会降低市场上发行债券的账面价值。

5.The carrying value of a bond issued is adjusted for any amortization of premiums or discounts over time.

随着时间的推移，发行债券的账面价值会因溢价或折价的摊销而调整。

作文

In the world of finance, understanding the concepts related to bonds is crucial for both investors and issuers. One such concept is the carrying value of a bond issued, which refers to the value of the bond as it appears on the balance sheet of the issuer. This value is not necessarily the same as the face value of the bond, as it can fluctuate based on various factors including interest rates and market conditions.When a company issues a bond, it typically does so at a specific face value, which is the amount that will be repaid to the bondholder at maturity. However, the carrying value of a bond issued is affected by the premium or discount at which the bond is sold. If a bond is sold for more than its face value, it is said to be issued at a premium, and this premium must be amortized over the life of the bond. Conversely, if the bond is sold for less than its face value, it is issued at a discount, and this discount also needs to be amortized.The amortization of the premium or discount impacts the carrying value of the bond over time. For example, if a bond with a face value of $1,000 is issued at a premium of $100, the initial carrying value of a bond issued would be $1,100. As the bond matures, the premium is gradually amortized, decreasing the carrying value until it equals the face value at maturity.Understanding the carrying value of a bond issued is essential for financial reporting and analysis. It provides insight into the actual liability that the issuer has at any given point in time. Investors and analysts look at this figure to assess the financial health of the issuing company and to make informed decisions about investing in its bonds.Moreover, fluctuations in interest rates can significantly impact the carrying value of bonds in the market. When interest rates rise, the market value of existing bonds generally falls, which can lead to a situation where the carrying value of a bond may differ from its market value. This discrepancy is important for investors to consider, as it affects their potential return on investment and the overall risk associated with holding a bond.In conclusion, the carrying value of a bond issued is a critical financial metric that reflects the value of a bond on the issuer's balance sheet. It encompasses the effects of premiums or discounts and is influenced by market conditions and interest rates. By understanding this concept, investors and financial professionals can better evaluate the performance and risk of bond investments, ultimately leading to more informed financial decisions. As the bond market continues to evolve, the significance of accurately assessing the carrying value of bonds will remain a fundamental aspect of financial analysis.

在金融世界中，理解与债券相关的概念对于投资者和发行者至关重要。其中一个概念是已发行债券的账面价值，它指的是债券在发行者的资产负债表上所显示的价值。这个价值不一定与债券的面值相同，因为它可能会根据利率和市场条件等各种因素波动。当一家公司发行债券时，通常会以特定的面值进行，面值是到期时将偿还给债券持有人的金额。然而，已发行债券的账面价值受到债券销售时的溢价或折扣的影响。如果债券以高于其面值的价格出售，则称其为以溢价发行，这个溢价必须在债券的生命周期内进行摊销。相反，如果债券以低于其面值的价格出售，则以折扣发行，这个折扣也需要进行摊销。溢价或折扣的摊销随着时间的推移影响债券的账面价值。例如，如果一张面值为1000美元的债券以100美元的溢价发行，则初始的已发行债券的账面价值将为1100美元。随着债券的到期，溢价逐渐摊销，账面价值减少，直到到期时等于面值。理解已发行债券的账面价值对于财务报告和分析至关重要。它提供了发行人在任何给定时刻的实际负债的洞察。投资者和分析师关注这个数字，以评估发行公司的财务健康状况，并就投资其债券做出明智的决策。此外，利率的波动可能会显著影响市场上债券的账面价值。当利率上升时，现有债券的市场价值通常会下降，这可能导致债券的账面价值与市场价值之间出现差异。投资者在考虑这一差异时，必须考虑它，因为这会影响他们的投资回报潜力以及持有债券的整体风险。总之，已发行债券的账面价值是一个关键的财务指标，反映了债券在发行者资产负债表上的价值。它包含了溢价或折扣的影响，并受到市场条件和利率的影响。通过理解这一概念，投资者和金融专业人士可以更好地评估债券投资的表现和风险，从而做出更明智的财务决策。随着债券市场的不断发展，准确评估债券的账面价值的重要性将仍然是财务分析的一个基本方面。