bond anticipation note [證] 預期債券票據 Short term bond which will be paid off with the proceeds from a subsequent, larger bond issue. Also called anticipation note.
是指政府通過后一期發(fā)行的債券來償還先前發(fā)行的短期債券。在預期將執(zhí)行較大型債券發(fā)行的情況發(fā)行的短期附利息證券
bond discount [證] 債券折價
The amount by which a bond's par exceeds its market price. Also called discount.
是指債券售價低于其面值的那部分差額。
bond equivalent yield [分] 債券等值收益率 A restating of the yield on a debt instrument in terms of semiannual interest, in order to facilitate direct comparison to an interest-bearing coupon security.
計算每半年、每季度、每月支付利息的折讓債券的年度收益率。面值1000元的定息證券的計算方法如下：購買價格/1000-購買價格。是指以年百分率方法計算為基礎，將折扣發(fā)行的無息短期債券收益率轉換成半年期附息債券的收益率。其適用于貼水債券的收益計算。例如，180天期國庫券，面值10000元，以9750元出售，則債券等值收益率為：(10000－9750)／9750×365／180＝5.2%。
bond fund [證] 債券基金
A mutual fund which invests in bonds, typically with the objective of providing stable income with minimal capital risk. Also called debtholder.
以穩(wěn)定收入及風險最小化為投資目標的共同基金，主要投資有收入的金融工具，包括企業(yè)、政府或市政債券。投資于各種債券的基金，其投資收益較為穩(wěn)定，利息比銀行儲蓄高。
bond indenture [銀] 債權契約
A written agreement between the issuer of a bond and his/her bondholders, usually specifying interest rate, maturity date, convertibility, and other terms. Also called indenture.
指一張明確記載債券持有人與發(fā)行公司雙方所擁有的權利和義務的法律文件。由發(fā)行人和債券所有人達成的，通常標明利率、到期日、可兌換性和其他項目的書面協議，也叫契約。
備注：
[保]代表保險，[房]代表房地產，[會]代表會計，[分]代表注冊財務分析師，[銀]代表銀行，[證]代表證券。
是指政府通過后一期發(fā)行的債券來償還先前發(fā)行的短期債券。在預期將執(zhí)行較大型債券發(fā)行的情況發(fā)行的短期附利息證券
bond discount [證] 債券折價
The amount by which a bond's par exceeds its market price. Also called discount.
是指債券售價低于其面值的那部分差額。
bond equivalent yield [分] 債券等值收益率 A restating of the yield on a debt instrument in terms of semiannual interest, in order to facilitate direct comparison to an interest-bearing coupon security.
計算每半年、每季度、每月支付利息的折讓債券的年度收益率。面值1000元的定息證券的計算方法如下：購買價格/1000-購買價格。是指以年百分率方法計算為基礎，將折扣發(fā)行的無息短期債券收益率轉換成半年期附息債券的收益率。其適用于貼水債券的收益計算。例如，180天期國庫券，面值10000元，以9750元出售，則債券等值收益率為：(10000－9750)／9750×365／180＝5.2%。
bond fund [證] 債券基金
A mutual fund which invests in bonds, typically with the objective of providing stable income with minimal capital risk. Also called debtholder.
以穩(wěn)定收入及風險最小化為投資目標的共同基金，主要投資有收入的金融工具，包括企業(yè)、政府或市政債券。投資于各種債券的基金，其投資收益較為穩(wěn)定，利息比銀行儲蓄高。
bond indenture [銀] 債權契約
A written agreement between the issuer of a bond and his/her bondholders, usually specifying interest rate, maturity date, convertibility, and other terms. Also called indenture.
指一張明確記載債券持有人與發(fā)行公司雙方所擁有的權利和義務的法律文件。由發(fā)行人和債券所有人達成的，通常標明利率、到期日、可兌換性和其他項目的書面協議，也叫契約。
備注：
[保]代表保險，[房]代表房地產，[會]代表會計，[分]代表注冊財務分析師，[銀]代表銀行，[證]代表證券。