3) capital's stock
资本债券化
4) bond capital cost
债券资本成本
1.
The paper focuses on long-term loan of different principal and interest`s payment, differenences of debt capital cost formula and deduction from bond capital cost formula.
文章就债务资本成本计算需考虑的因素、公式的由来及公式的应用,论述了作者的看法,着重说明了不同本息偿还方式的长期借款资本成本计算公式的区别和债券资本成本计算公式的推导。
2.
When the time value of money is not taken into account,there are two problems in the formula calculating bond capital cost:one is not taking into account the interest cost which cannot be used for tax;the other is not taking into consideration the influence of the premium and discount and the amortization of bond cost on the deduction of income tax before taxation.
目前不考虑货币时间价值的债券资本成本的计算公式存在两个问题:未考虑不能抵税的利息费用;未考虑溢折价及债券费用摊销对所得税税前扣除的影响。
3.
The article provides the meaning and characteristics of bond capital cost.
本文阐述了资本成本的内涵及其特点,分析了现行债券资本成本计算方法的局限性。
5) mixed asset bond
混合资本债券
1.
As a new financial derivative instrument, mixed asset bonds adopt a pricing model different from traditional bonds due to its unique attribute.
作为一种新型金融衍生产品,混合资本债券以其特有的资本属性形成了区别于传统债券的定价模式。
6) International Debt Investment
国际债券资本流动
补充资料:零息票债券;零券息债券
零息票债券;零券息债券一种以低于票面价值的价格发行的债务工具。债券不支付任何票息;它在到期日是以面值赎回的。
说明:补充资料仅用于学习参考,请勿用于其它任何用途。
参考词条