debt discount; discount on bond

简明释义

债券发行折扣

英英释义

例句

1.The accountant recorded the debt discount; discount on bond as a liability on the balance sheet.

会计将债务折扣；债券折扣记录为资产负债表上的负债。

2.A higher debt discount; discount on bond may indicate higher risk associated with the issuer.

较高的债务折扣；债券折扣可能表明与发行者相关的风险较高。

3.The debt discount; discount on bond can be amortized over the life of the bond.

在债券的整个生命周期内，可以对债务折扣；债券折扣进行摊销。

4.Investors often seek bonds with a debt discount; discount on bond to maximize their returns.

投资者通常寻找具有债务折扣；债券折扣的债券以最大化他们的回报。

5.When the company issued bonds at a lower price than their face value, it resulted in a significant debt discount; discount on bond.

当公司以低于面值的价格发行债券时，导致了显著的债务折扣；债券折扣。

作文

Understanding financial concepts is essential for anyone involved in investing or managing finances. One such concept that often comes up in the world of finance is the debt discount; discount on bond. This term refers to the difference between the face value of a bond and its purchase price when the bond is sold for less than its face value. To better grasp this concept, it is crucial to explore what bonds are, how they function, and why investors might encounter a debt discount; discount on bond in their investment journey.Bonds are essentially loans made by investors to borrowers, typically corporations or governments. When an investor purchases a bond, they are lending money to the issuer in exchange for periodic interest payments and the return of the bond's face value upon maturity. The face value is the amount the bond will be worth at maturity and is also known as par value. However, bonds can be sold in the market for more or less than their face value, depending on various factors such as interest rates, the creditworthiness of the issuer, and market demand.A debt discount; discount on bond occurs when a bond is sold for less than its face value. For example, if a bond has a face value of $1,000 but is purchased for $950, the bond is considered to be sold at a discount. This situation can arise for several reasons. One primary reason is that interest rates have risen since the bond was issued. If new bonds are being issued with higher interest rates, the existing bonds with lower rates become less attractive to investors, leading to a decrease in their market price.Another reason for a debt discount; discount on bond could be related to the perceived risk associated with the bond issuer. If an issuer's credit rating declines, investors may fear that the issuer might default on its obligations. Consequently, they would be willing to pay only a lower price for the bond, resulting in a discount.Investors often find debt discounts; discounts on bonds appealing because they can yield a higher return when held to maturity. When an investor buys a bond at a discount, they not only receive the interest payments but also benefit from the increase in value when the bond matures. In our previous example, if an investor holds the bond until maturity, they will receive the full face value of $1,000, despite having paid only $950 initially. This creates a profit of $50, plus any interest earned during the bond's life.In conclusion, understanding the concept of debt discount; discount on bond is vital for investors looking to navigate the bond market effectively. By recognizing the factors that lead to a bond being sold at a discount, investors can make informed decisions that align with their financial goals. Whether one is a seasoned investor or a newcomer to the world of finance, grasping these fundamental concepts can pave the way for successful investment strategies and better financial management in the long run.

理解财务概念对于任何参与投资或管理财务的人来说都是至关重要的。在金融世界中，一个经常出现的概念是债务折扣；债券折扣。这个术语指的是债券的面值与其购买价格之间的差额，当债券以低于其面值的价格出售时。为了更好地掌握这个概念，探索债券是什么、它们如何运作以及为什么投资者可能会在他们的投资旅程中遇到债务折扣；债券折扣是至关重要的。债券本质上是投资者向借款人（通常是公司或政府）发放的贷款。当投资者购买债券时，他们是在向发行人借钱，以换取定期的利息支付和到期时债券面值的返还。面值是债券到期时的价值，也称为票面价值。然而，债券可以在市场上以高于或低于其面值的价格出售，这取决于各种因素，如利率、发行人的信用评级和市场需求。债务折扣；债券折扣发生在债券以低于其面值的价格出售时。例如，如果一只债券的面值为1000美元，但以950美元的价格购买，则该债券被视为以折扣出售。这种情况可能由于多种原因而发生。一个主要原因是，自债券发行以来，利率已经上升。如果新债券的发行利率较高，那么现有的低利率债券对投资者的吸引力就会降低，从而导致其市场价格下降。另一个导致债务折扣；债券折扣的原因可能与债券发行人的风险感知有关。如果发行人的信用评级下降，投资者可能担心发行人可能会违约。因此，他们愿意以较低的价格购买债券，导致折扣的产生。投资者通常会发现债务折扣；债券折扣具有吸引力，因为持有到期时可以获得更高的回报。当投资者以折扣价购买债券时，他们不仅会收到利息支付，还能在债券到期时受益于价值的增加。在我们之前的例子中，如果投资者持有该债券直到到期，他们将收到1000美元的全额面值，尽管他们最初只支付了950美元。这创造了50美元的利润，加上债券生命周期内赚取的任何利息。总之，理解债务折扣；债券折扣的概念对于希望有效导航债券市场的投资者至关重要。通过认识导致债券以折扣价出售的因素，投资者可以做出符合其财务目标的明智决策。无论是资深投资者还是金融世界的新手，掌握这些基本概念都能为成功的投资策略和更好的财务管理铺平道路。