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 discount period 添加此单词到默认生词本
[经] 折扣期限, 贴现期

  1. Straight-line amortization allocates an equal amount of premium or discount to each interest period.
    直线摊销法是在各个存续期内平均分摊溢价或者折价。
  2. In the effective-interest method of amortization, the market rate at the time of issuance is multiplied by the bonds' carrying amount to determine the interest expense each period and to compute the amount of When bonds are issued in premium or discount, the difference between the amount actually obtained and the par value shall be accounted independently, and be written off periodically or increasing the interest expenses of every
    债券溢价或折价发行时,实收价款与面值的差额应当单独核算,在债券到期前分期冲减或者增加各期的利息支出。



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