premium n. 1.超票面价格,溢价;加价;贴水,升水。 2.奖赏,奖励;奖金;奖状,奖品;【桥牌】奖分。 3.保险费。 4.佣金;(利息;工资等以外的)酬金。 5.额外费用。 6.学费;习艺费。 a premium for 为…而发的奖金。 at a premium (股票)以超过票面以上的价格;〔比喻〕非常需要,极受重视 (opp. at a discount) (It sells at a premium of 20 percent. 这是加二卖出的)。 pay a premium for 付…佣金。 put [set, place] a premium on 诱发;助长,促进;鼓励;奖励。
Amortization of premium on bonds purchased 购入债券溢价摊销
When bonds are retired before maturity , these steps must be followed record partial period amortization of premium or discount , if date is other than an interest payment date . write off the portion of premium or discount that relates to the portion of bonds being retired . calculate extraordinary gain or loss on retirement 债券到期日前偿还的步骤如下: 1 ,如果偿还日不是付息日,要记录溢价或折价的部分期间的摊销; 2冲销与偿还有关的溢价或折价; 3计算偿还债券的非常利得或损失。