会计考友 发表于 2012-8-16 08:02:22

金融英语基础指导:Bonds债券

  Bond
  An interest-bearing government or corporate security that obligates the issuer to make specified payments on a specific schedule to the bondholder.
  
  债券
  政府或公司发行的计息证券,要求发行人按照一定的日期向债券持有人支付一定金额。
  
  Face Value
  The principal amount of a bond which is stated on its face and which the issuer is obligated to pay at the date of maturity.
  
  票面价值
  债券的票面价值是票面所列价值,代表发行人在到期日必须支付的金额。
  
  Maturity, Date of
  The date the issuer of a bond is obligated to pay its face value.
  
  到期日
  债券发行人必须支付票面价值的日期。
  
  Bond, Municipal
  Bond issued by a government or government agency to raise money for public works projects.
  
  政府债券
  政府或政府机构发行的债券,目的是为公共项目募集资金。
  
  Discount
  The market value of a bond which is below its face value.
  
  折价
  债券的市场价低于票面价值。
  
  Premium
  The market value of a bond which is above its face value.
  
  溢价
  债券的市场价超过票面价值。
  
  Total Return
  Return on a bond investment including appreciation and dividends.
  
  总收益
  债券投资的收益,包括增值和红利。
  
  Maturity, Yield to
  The total return on a bond investment realized if held to maturity.
  
  到期收益
  如果持有债券至到期日取得的总收益。
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