Note that the accrued liability for bond interest payable will be paid within a few months and, therefore, is classified as a current liability. 需注意,应付债券利息的应计负债将于几个月内支付,因此作为流动负债。
The Yield to maturity would be higher for a discount bond, based on the fact that you are still earning interest on par even if you paid under par. 折扣债券到期收益率将更高,根据事实,你仍然看齐赚取利息,即使你支付低于标准杆。
If a bond has a7% nominal yield or coupon and was purchased at a premium of$ 103 ($ 1030), then your YTM will calculate lower because the7% interest is only paid to the$ 1000 par. 如果债券的名义收益率7%或优惠券,在103元(1030美元)的溢价购买,那么您油尖旺将计算出较低的,因为只有7%的利息支付给1000美元的面值。