accrued interest on bond sold

简明释义

应计未付售出债券利息

英英释义

例句

1.Before finalizing the sale, the accountant calculated the accrued interest on bond sold to ensure all financial records were accurate.

在最终确定销售之前，会计师计算了债券出售的应计利息以确保所有财务记录的准确性。

2.The accrued interest on bond sold can vary significantly depending on the time elapsed since the last interest payment.

债券出售的应计利息可能会因自上次利息支付以来经过的时间而大相径庭。

3.The broker explained that the accrued interest on bond sold would be added to the selling price to ensure the investor receives fair compensation.

经纪人解释说，债券出售的应计利息将被加到销售价格中，以确保投资者获得公平的补偿。

4.Investors should always keep track of the accrued interest on bond sold to accurately report their earnings on tax returns.

投资者应始终跟踪债券出售的应计利息，以准确报告税务申报中的收益。

5.When the investor sells their bond, they must calculate the accrued interest on bond sold to determine how much interest they have earned up to the sale date.

当投资者出售他们的债券时，他们必须计算债券出售的应计利息以确定他们在出售日期之前赚取了多少利息。

作文

When investing in bonds, one of the important concepts to understand is the notion of accrued interest on bond sold. This term refers to the interest that accumulates on a bond between the last coupon payment date and the date it is sold. For investors, grasping this concept is crucial because it affects both the pricing of the bond and the overall returns on their investment. Bonds are typically issued with a fixed interest rate, which means that they pay out a set amount of interest at regular intervals, usually semi-annually. However, if an investor decides to sell a bond before its maturity date, the buyer must compensate the seller for the interest that has accrued since the last coupon payment. This is where accrued interest on bond sold comes into play.To illustrate this further, let’s consider an example. Suppose an investor holds a bond that pays $100 in interest every six months, and the last coupon payment was made two months ago. If the investor sells the bond today, the buyer would owe the seller not just the price of the bond but also the interest that has accumulated over the past two months. In this case, the accrued interest on bond sold would be approximately $33.33, which represents the portion of the next coupon payment earned during the two months of ownership.Understanding accrued interest on bond sold is especially important for those who are actively trading bonds or managing a bond portfolio. It can significantly impact the yield an investor receives from a bond investment. If an investor does not account for accrued interest, they may end up underestimating the total return on their investment or mispricing a bond when selling it in the market.Moreover, this concept also plays a role in the overall liquidity of the bond market. When investors buy and sell bonds, the presence of accrued interest on bond sold ensures that transactions reflect the true value of the bond at any given time. This mechanism helps maintain fairness in the market, as all parties involved are compensated for the interest that has been earned but not yet paid out.In conclusion, the understanding of accrued interest on bond sold is vital for anyone involved in the bond market, whether as an investor, trader, or financial advisor. It not only influences the pricing of bonds but also the returns on investment. By recognizing how accrued interest works, investors can make more informed decisions and optimize their bond portfolios. Therefore, taking the time to learn about this term and its implications can prove beneficial in navigating the complexities of bond investing effectively.

在投资债券时，理解一个重要概念是已计息的债券出售利息。这个术语指的是债券在最后一次支付利息日期和出售日期之间所累积的利息。对于投资者来说，掌握这个概念至关重要，因为它影响债券的定价以及投资的整体回报。债券通常以固定利率发行，这意味着它们在定期（通常是每半年）支付一定金额的利息。然而，如果投资者决定在债券到期之前出售债券，买方必须补偿卖方自最后一次支付利息以来所累积的利息。这就是已计息的债券出售利息的作用所在。为了进一步说明这一点，我们考虑一个例子。假设一位投资者持有一只每六个月支付100美元利息的债券，且最后一次支付利息是在两个月前。如果投资者今天出售债券，买方不仅需要支付债券的价格，还需要支付在过去两个月中所累积的利息。在这种情况下，已计息的债券出售利息大约为33.33美元，代表在两个月的持有期间所赚取的下一次利息支付的一部分。理解已计息的债券出售利息对于那些积极交易债券或管理债券投资组合的人尤其重要。它可以显著影响投资者从债券投资中获得的收益。如果投资者没有考虑到已计息的利息，他们可能会低估投资的总回报或在市场上出售债券时定价错误。此外，这个概念还在债券市场的整体流动性中发挥着作用。当投资者买卖债券时，存在已计息的债券出售利息确保交易反映出债券在任何给定时刻的真实价值。这一机制有助于维持市场的公平性，因为所有相关方都能获得尚未支付的利息。总之，理解已计息的债券出售利息对于任何参与债券市场的人来说都是至关重要的，无论是作为投资者、交易员还是金融顾问。它不仅影响债券的定价，还影响投资回报。通过认识到已计息的利息是如何运作的，投资者可以做出更明智的决策，优化他们的债券投资组合。因此，花时间学习这个术语及其影响，在有效应对债券投资的复杂性方面将是有益的。