The choice about benchmark rate of floating rate debt decides directly the value of floating rate debt.
浮息债券基准利率的选择直接决定了浮息债券的投资价值。
This paper studies two samples of coupon bonds (000696, 000896), which were among the earliest to be listed on the Shanghai Stock Exchange, to review their net price movement in their lifespan and disclose the rules and causes of the trend.
本文以在上海证券交易所最早上市交易的两种附息债券(000696、000896)为样本,考察其在存续期内的净价走势,揭示附息债券净价走势规律及其原因。
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。
Indeed, corporate-bond spreads did edge higher earlier this year, before taking another downward lurch in the autumn.
事实上，在秋季出现向下走势之前，公司债券息差确实在本年初缓缓上升。
Zero Coupon Bond
零息债券、无息债券
registered bonds and coupon bonds
记名债券及股息债券
Development of CHIBBM through STRIPS;
本息拆离债券与发展银行间债券市场
investment in default
债券信用较差的投资
The yield differentials between the Exchange Fund Notes and US Treasuries remained positive at the long end, but had narrowed during the year.
年期较长的外汇基金债券与同期美国国库券的收益率差距维持于正水平，但息差已于年内收窄。
income Bond
不担保有利息的债券
non-interest bearing discount bond
无息按折扣发行的债券
accrued interest on bond sold
应计未付售出债券利息
bond with interest lottery
有奖利息的公司债券
Stripped Bonds and Stripped Coupons
拆卸债券及拆卸息票
tax - exempt bonds.
免收利息所得税的债券
certificate of accrual on treasury securities (CATS)
政府债券计息凭证,公债本息证
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
.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。
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；
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”。