discount on bonds payable

简明释义

应付债券折价

英英释义

例句

1.When calculating interest expense, the accountant must consider the discount on bonds payable as it affects the effective interest rate.

在计算利息费用时，会计师必须考虑应付债券的折扣，因为它会影响有效利率。

2.The discount on bonds payable is amortized over the life of the bonds, reducing the carrying amount each period.

应付债券的折扣在债券的存续期间进行摊销，减少每个期间的账面价值。

3.The company issued bonds at a price lower than their face value, resulting in a discount on bonds payable.

该公司以低于面值的价格发行债券，导致出现应付债券的折扣。

4.A discount on bonds payable can indicate that the market interest rates have risen since the bonds were issued.

应付债券的折扣可能表明自债券发行以来市场利率已上升。

5.Investors are attracted to the discount on bonds payable because it offers higher yields.

投资者被应付债券的折扣所吸引，因为它提供更高的收益率。

作文

Understanding financial concepts is crucial for anyone involved in business or investing. One such concept is the discount on bonds payable, which refers to the situation when a bond is issued for less than its face value. This can occur for various reasons, including changes in interest rates or the perceived creditworthiness of the issuer. When an investor purchases a bond at a discount, they are essentially paying less than what the bond will be worth at maturity. The difference between the purchase price and the face value is recognized as a discount on bonds payable (应付债券的折扣), which must be amortized over the life of the bond.Bonds are a popular way for companies and governments to raise capital. When they issue bonds, they promise to pay back the principal amount, known as the face value, at a specified future date, along with periodic interest payments. However, if market interest rates rise after the bond is issued, existing bonds with lower interest rates become less attractive to investors. As a result, these bonds may sell for less than their face value, leading to a discount on bonds payable (应付债券的折扣).For example, consider a company that issues a bond with a face value of $1,000 and an interest rate of 5%. If market interest rates rise to 6%, new investors will prefer to buy bonds that yield higher returns. Consequently, the original bond might sell for only $950. In this case, there is a discount on bonds payable (应付债券的折扣) of $50. This discount represents a cost to the issuer, as they will still need to pay back the full face value of $1,000 at maturity.The accounting treatment for a discount on bonds payable (应付债券的折扣) involves amortization. Over the life of the bond, the discount is systematically allocated to interest expense. This means that each interest payment made by the issuer will include not only the cash interest but also a portion of the discount. As a result, the effective interest expense recognized in the financial statements will be higher than the cash interest paid.Investors benefit from buying bonds at a discount because it increases their overall return. When the bond matures, they receive the full face value, which results in a profit. Additionally, the interest payments received during the life of the bond are based on the face value, further enhancing the investor's yield.In conclusion, understanding the discount on bonds payable (应付债券的折扣) is essential for both issuers and investors. For issuers, it represents a cost that affects financial planning and cash flow management. For investors, it offers an opportunity to enhance returns. By grasping the implications of this concept, individuals can make more informed decisions in the financial markets. Whether you are issuing bonds or considering purchasing them, being aware of how discounts work can significantly influence your investment strategy and financial outcomes.

理解金融概念对任何参与商业或投资的人来说都是至关重要的。其中一个概念是应付债券的折扣，指的是当债券以低于面值的价格发行时的情况。这可能由于各种原因而发生，包括利率变化或发行人的信用状况的变化。当投资者以折扣价购买债券时，他们实际上是支付了低于债券到期时价值的价格。购买价格与面值之间的差额被视为应付债券的折扣，必须在债券的生命周期内进行摊销。债券是公司和政府筹集资本的流行方式。当他们发行债券时，他们承诺在指定的未来日期偿还本金，即面值，并定期支付利息。然而，如果市场利率在债券发行后上升，现有利率较低的债券对投资者变得不那么有吸引力。因此，这些债券可能以低于其面值的价格出售，从而导致应付债券的折扣。例如，考虑一家公司发行一张面值为1000美元、利率为5%的债券。如果市场利率上升到6%，新的投资者将更愿意购买收益更高的债券。因此，原来的债券可能只售950美元。在这种情况下，存在50美元的应付债券的折扣。这个折扣代表了发行人的成本，因为他们仍然需要在到期时偿还全额面值1000美元。对于应付债券的折扣的会计处理涉及摊销。在债券的生命周期内，折扣将系统地分配到利息费用中。这意味着发行人每次支付的利息不仅包括现金利息，还包括一部分折扣。因此，在财务报表中确认的有效利息费用将高于实际支付的现金利息。投资者通过以折扣价购买债券而受益，因为这增加了他们的整体回报。当债券到期时，他们将收到全额面值，从而获得利润。此外，债券在其生命周期内收到的利息支付是基于面值的，进一步提高了投资者的收益率。总之，理解应付债券的折扣对发行人和投资者都是至关重要的。对于发行人来说，它代表了一种影响财务规划和现金流管理的成本。对于投资者而言，它提供了增强回报的机会。通过掌握这一概念的含义，个人可以在金融市场中做出更明智的决策。无论您是发行债券还是考虑购买债券，了解折扣如何运作都可以显著影响您的投资策略和财务结果。