The author applies the concept of security facility to present these facilities, and gives different pricing models for different kinds of repos.
本文主要讨论了两种买断式回购——经典回购和卖出/买回的定价原理,因为买断式回购中标的债券所有权的完全转移给交易双方部可能带来便利,为此本文在定价模型中引入了债券便利的概念。
The regulation of long-term bond investment stipulated in Enterprise Accounting System has been vague and obscure, particularly in the accounting of bond interest, bond-issuing fee and investment benefits as well.
《企业会计制度》中关于企业长期债券投资的债券利息、债券费用、投资收益核算的相关规定比较笼统和模糊,缺乏可操作性。
accrued interest on bond sold
应计未付售出债券利息
interest income on saving deposits and national debt obligations and other financial debentures issued by the state;
储蓄存款利息，国债和国家发行的金融债券利息；
Semiannual payment of bond interest
支付半年一次的债券利息。
"Interest income on saving deposits and national debt obligations and other financial debentures issued by the state, shall be exempted from individual income tax"
"储蓄存款利息,国债和国家发行的金融债券利息, 免纳个人所得税"
income Bond
不担保有利息的债券
bond with interest lottery
有奖利息的公司债券
tax - exempt bonds.
免收利息所得税的债券
Zero Coupon Bond
零息债券、无息债券
The interest paid on the bond is usually called "coupon" payment.
债券的利息付给方式通常是利用“息票”。
annuity Bond: Bond on which interest is paid indefinitely and which has no maturity date.
年金债券:无限期支付利息,无到期日的债券
registered bonds and coupon bonds
记名债券及股息债券
.Money on loan generally at a fixed rate of interest,is called debentures notes or bonds.
·定期债券，通常有一个固定的利息，常称为债券、期票或公债。
Punctual payment of the principal and interest on all bonds, ~s, and securities may be enforced.
一切债券、信用债券、票据和证券的本金和利息会予以立即支付。
-The contractual amount of interest which is paid out either every six months or annually.
—债券每六个月或每年将付的利息。
Received semiannual interest on Solarwind Company bonds
收到太阳风公司债券的半年利息
The four and a half per cent bonds are in request.
利息四厘五的债券需求量大。
Premium Bonds Bears Both premium and interest profit Both state and individual alike.
有奖债券，有奖有息，国家个人双得利。
Payment for bonds and accrued interest.
支付债券的购入成本和应计利息。