Accrued interest is the accumulated coupon interest, paid to the seller of a bond by the buyer.
应计利息是指累积的息票利息，由债券的买入者付给卖出者。
Accrued Interest: Interest that is earned but not yet paid on a bond or other obligation.
应付利息，是指根据存款或债券金额及其存续期限和规定的利率已产生但尚未支付的利息。
If a bond has a 7% nominal yield or coupon and was purchased at a premium of $103 ($1030), then your YTM will calculate lower because the 7% 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。
The cash dividends or bond interest already announced of issuance as contained in the paid account shall be separately confirmed as account Receivable.
支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。
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。
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。
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