premium on bonds payable

简明释义

应付债券溢价

英英释义

例句

1.The financial statements reflected a premium on bonds payable, indicating that the bonds were sold above par value.

财务报表反映出应付债券溢价，这表明债券的销售价格高于面值。

2.The company issued bonds at a price higher than their face value, resulting in a premium on bonds payable.

该公司以高于面值的价格发行债券，导致了应付债券溢价。

3.A premium on bonds payable can enhance a company's balance sheet by increasing its liabilities.

对公司的资产负债表来说，应付债券溢价可以通过增加其负债来增强。

4.Investors are willing to pay a premium on bonds payable due to the high interest rates offered.

由于提供了高利率，投资者愿意支付应付债券溢价。

5.When calculating the effective interest rate, the premium on bonds payable must be amortized over the life of the bond.

在计算有效利率时，必须将应付债券溢价在债券的生命周期内摊销。

作文

In the world of finance, understanding various terms and concepts is crucial for making informed investment decisions. One such term that often comes up in discussions about bonds is premium on bonds payable. This phrase refers to the amount by which the price of a bond exceeds its face value. When investors purchase bonds, they may pay more than the stated value, especially if the bond offers a higher interest rate compared to current market rates. This additional amount paid is known as the premium on bonds payable, or in Chinese, it is referred to as '应付债券的溢价'.The concept of a premium on bonds payable is essential for both investors and companies issuing bonds. For investors, paying a premium can be justified if the bond provides a higher yield or interest rate than other available investments. For instance, if a bond has a face value of $1,000 and pays an interest rate of 5%, but similar bonds in the market are only offering 3%, investors may be willing to pay a premium to secure the higher return. This willingness to pay more reflects the bond's perceived value in the current economic climate.On the other hand, for companies that issue bonds, understanding how premiums work is vital for financial reporting and managing their liabilities. When a company issues a bond at a premium, it means they receive more cash upfront than the face value of the bond. This extra cash can be beneficial for funding projects or covering operational costs. However, it also means that the company will have to amortize the premium over the life of the bond, reducing the interest expense reported on their income statement.The accounting treatment for premium on bonds payable involves recognizing the premium as a liability on the balance sheet. As time passes and interest payments are made, the premium is gradually amortized, which decreases the carrying amount of the bond liability. This process ensures that the company's financial statements accurately reflect the true cost of borrowing over time. In essence, the premium serves to adjust the effective interest rate of the bond, aligning it with current market conditions.Moreover, the presence of a premium can indicate investor confidence in the issuer. If investors are willing to pay a premium for a bond, it often suggests that they believe the company is stable and capable of meeting its future obligations. This perception can enhance the issuer's reputation in the market and potentially lead to lower borrowing costs in the future.In conclusion, the term premium on bonds payable is a significant aspect of bond investing and corporate finance. It highlights the relationship between market interest rates, investor demand, and the financial health of bond issuers. By understanding this concept, both investors and companies can make better decisions regarding bond investments and financing strategies. In a rapidly changing economic environment, being well-versed in terms like premium on bonds payable is essential for navigating the complexities of financial markets and achieving long-term financial success.

在金融世界中，理解各种术语和概念对于做出明智的投资决策至关重要。一个常常在债券讨论中出现的术语是应付债券的溢价。这个短语指的是债券价格超过其面值的金额。当投资者购买债券时，他们可能会支付高于标明价值的价格，特别是如果该债券提供的利率高于当前市场利率。这额外支付的金额被称为应付债券的溢价。应付债券的溢价的概念对于投资者和发行债券的公司都至关重要。对于投资者而言，如果债券提供的收益或利率高于其他可用投资，支付溢价是合理的。例如，如果一只债券的面值为1000美元，支付5%的利率，但市场上类似的债券仅提供3%，投资者可能愿意支付溢价以获得更高的回报。这种愿意支付更多的态度反映了债券在当前经济环境中的感知价值。另一方面，对于发行债券的公司来说，理解溢价的运作方式对于财务报告和管理其负债至关重要。当一家公司以溢价发行债券时，这意味着他们收到的现金超过了债券的面值。这额外的现金对资助项目或覆盖运营成本是有益的。然而，这也意味着公司必须在债券的生命周期内摊销溢价，从而减少在其损益表上报告的利息费用。对于应付债券的溢价的会计处理涉及在资产负债表上将溢价作为负债确认。随着时间的推移和利息支付的进行，溢价逐渐摊销，这降低了债务负担的账面价值。这个过程确保公司的财务报表准确反映借款的真实成本。实质上，溢价用于调整债券的有效利率，使其与当前市场条件相一致。此外，溢价的存在可以表明投资者对发行者的信心。如果投资者愿意为债券支付溢价，这通常表明他们认为公司稳定，并能够履行未来的义务。这种看法可以增强发行者在市场上的声誉，并可能导致未来的借款成本降低。总之，术语应付债券的溢价是债券投资和企业财务的重要方面。它突显了市场利率、投资者需求与债券发行者财务健康之间的关系。通过理解这一概念，投资者和公司都可以在债券投资和融资策略上做出更好的决策。在迅速变化的经济环境中，熟练掌握像应付债券的溢价这样的术语对于驾驭金融市场的复杂性和实现长期财务成功至关重要。