debt discount

简明释义

债务贴现

英英释义

例句

1.The company issued bonds at a debt discount, meaning investors paid less than the face value of the bonds.

该公司以债务折扣发行债券，这意味着投资者支付的价格低于债券的面值。

2.The accountant recorded the debt discount on the balance sheet to reflect the bond's true value.

会计在资产负债表上记录了债务折扣，以反映债券的真实价值。

3.A debt discount can indicate that the market perceives the issuer as having a higher risk of default.

一个债务折扣可能表明市场认为发行者的违约风险较高。

4.Investors often look for bonds trading at a debt discount as they can yield higher returns upon maturity.

投资者通常寻找以债务折扣交易的债券，因为这些债券到期时可以带来更高的回报。

5.When a borrower defaults, lenders may sell the debt at a debt discount to recover some of their losses.

当借款人违约时，贷方可能会以债务折扣出售债务，以收回部分损失。

作文

In the world of finance, understanding various terms and concepts is crucial for making informed decisions. One such term that often comes up in discussions about bonds and loans is debt discount. A debt discount refers to the difference between the face value of a debt instrument, such as a bond or a note, and its purchase price when it is sold for less than its face value. This concept is essential for investors who seek to maximize their returns while managing risks associated with lending money or purchasing debts.When an investor buys a bond at a debt discount, they are essentially acquiring the bond for less than what it will be worth at maturity. For example, consider a bond with a face value of $1,000 that is sold for $950. In this case, the debt discount is $50. At maturity, the investor will receive the full face value of $1,000, resulting in a profit of $50, not including any interest payments received during the bond's life.The debt discount can be seen as an incentive for investors to purchase bonds that may carry higher risks, such as those issued by companies with lower credit ratings. These bonds might not sell at their face value due to the perceived risk of default, leading to a debt discount. Investors, however, may be willing to take on this risk in exchange for the potential for higher returns.Moreover, the debt discount plays a significant role in the accounting treatment of debt instruments. According to generally accepted accounting principles (GAAP), a company must record the bond at its issuance price, which may include a debt discount. Over time, this discount is amortized, meaning that the company gradually recognizes the expense associated with the discount in its financial statements. This process affects the company's net income and tax liabilities, making it an important aspect of corporate finance.Investors should also be aware of the tax implications related to debt discounts. The Internal Revenue Service (IRS) treats the amortization of a debt discount as taxable income. As the investor receives interest payments and the bond matures, they must account for the debt discount as part of their gross income. Understanding these tax ramifications is vital for investors to accurately calculate their returns and plan their finances accordingly.In summary, the term debt discount encapsulates a fundamental concept in finance that affects both investors and companies. It represents the difference between the face value of a debt instrument and its market price when sold at a discount. By comprehending the implications of debt discounts, investors can make better decisions regarding their investments, while companies can better manage their debt obligations. Therefore, grasping the nuances of debt discount is essential for anyone involved in the financial markets, whether they are seasoned investors or new entrants looking to navigate the complexities of debt instruments.

在金融世界中，理解各种术语和概念对于做出明智的决策至关重要。一个经常在关于债券和贷款的讨论中出现的术语是债务折扣。债务折扣指的是债务工具（如债券或票据）的面值与其购买价格之间的差额，当它以低于面值的价格出售时。这个概念对于寻求最大化回报并管理借款或购买债务相关风险的投资者来说至关重要。当投资者以债务折扣购买债券时，他们实际上是以低于到期时价值的价格获取债券。例如，考虑一只面值为1000美元的债券，以950美元出售。在这种情况下，债务折扣为50美元。在到期时，投资者将收到1000美元的全额面值，从而获得50美元的利润，不包括在债券存续期间收到的任何利息支付。债务折扣可以看作是投资者购买可能承担更高风险的债券的激励，例如那些由信用评级较低的公司发行的债券。这些债券可能由于违约风险的感知而无法以面值出售，从而导致债务折扣。然而，投资者可能愿意承担这种风险，以换取潜在的更高回报。此外，债务折扣在债务工具的会计处理上也起着重要作用。根据公认会计原则（GAAP），公司必须按其发行价格记录债券，这可能包括债务折扣。随着时间的推移，这个折扣会被摊销，意味着公司逐渐在财务报表中确认与折扣相关的费用。这个过程影响公司的净收入和税负，使其成为企业财务的重要方面。投资者还应注意与债务折扣相关的税务影响。美国国税局（IRS）将债务折扣的摊销视为应税收入。随着投资者收到利息支付并且债券到期，他们必须将债务折扣作为其总收入的一部分进行计算。理解这些税务后果对投资者准确计算回报和相应规划财务至关重要。总之，债务折扣这一术语概括了一个基本的金融概念，影响着投资者和公司。它代表了债务工具的面值与其市场价格之间的差异，当以折扣出售时。通过理解债务折扣的含义，投资者可以更好地做出投资决策，而公司则可以更好地管理其债务义务。因此，掌握债务折扣的细微差别对于任何参与金融市场的人来说都是必不可少的，无论他们是经验丰富的投资者还是希望在债务工具复杂性中导航的新入者。