1) premium/discounts
折溢价
2) premium and discount
溢折价
1.
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) discount\premia
折\溢价(率)
4) Discounting (premium) rate
折溢价率
5) Arbitrage cost
溢(折)价率
6) dividend discount(or premium)
股利折(溢)价
补充资料：认股权证的溢价
认股权证的溢价——
认股权证的溢价就是认股权证的市场价格超过认股权证的理论价值的部分。
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