Where bonds are acquired at a premium or discount, the difference between the cost and the face value of the bonds shall be amortized over the periods prior to maturity of the bonds. 溢价或者折价购入的债券,其实际支付的价款与债券面值的差额,应当在债券到期前分期摊销。
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 period prior to the maturity of bonds. 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。
Reinforcing the focus on shopping is the fact that tour operators in China frequently sell packages at a discount, expecting to make up the difference with commissions from retail outlets. 中国旅行社经常提供低价团队游,指望用零售店返还的回扣弥补差价,这种情况强化了对购物的关注。
The index, consisting of large companies traded on both stock markets, will be launched this month and indicate the premium or discount at which Shanghai shares are trading compared with Hong Kong shares, with a measurement of 100 indicating there is no price difference. 该指数涵盖了在香港和上海两地股市交易的大型公司,将于本月推出。该指数将显示A股相对于H股的溢价或折价,100表示没有价格差距。
If a corporation for less than par issues stock, the account Discount on Capital Stock should be debited for the difference between the issuance price and the par value. 如果公司以低于面值的价格发行股票,发行价格与面值的差额需借记股本折价账户。
Discount the difference between the lower price paid for a security and the security's face amount at issue. 对一种证券支付的价格低于证券发行时面值的差额。
In other words, it is the discount rate that will cause the net present value of an investment to be zero. The difference between NPV method and IRR method can be described as following 即使项目的净现值为零的利率。净现值法和内含报酬率法的区别如下
Among them, the discount loan shall be measured by maturity value of the discount bill, and the difference between the maturity value of the discount bill and the money paid for the discount bill shall be accounted into the current profit and loss as discount interest. 其中,贴现贷款应以贴现票据的到期价值计量,贴现票据的到期价值与支付的票据贴现款项之间的差额,作为贴现利息,计入贴现当期损益。
However, the constant completion with the system of capital market in our country and integration with the international system progressively, the impact on H-share discount of information asymmetry, decentralized effect and demand elasticity difference will be smaller and smaller. 然而随着我国资本市场制度的不断完善并逐渐与国际规则接轨,信息不对称因素、分散化效应、需求弹性对H股折价的影响将会越来越小,而规模因素、风险程度将会产生长期的作用。