金融英语辅导：Bonds债券

会计考友

　　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
: S/ m! ^. z5 S, B) w1 J& }　　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
. z) K' c/ Z: w: U  ?' W3 e9 B　　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.
' x2 a- F% q. j! K$ w0 J　　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.
. ]8 ~! `. v" L: g　　到期日
9 [) \( @5 z8 F/ d# i# X　　债券发行人必须支付票面价值的日期。
　　Bond, Municipal
% {# q+ H7 C- `" J　　Bond issued by a government or government agency to raise money for public works projects.
$ D5 X; l2 q5 T7 e2 X　　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。
  F1 j8 V+ c3 q# ~( [　　Discount
$ {% A8 B' f7 R! _( [5 a7 I　　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。
7 p1 m1 Y6 J4 S/ c1 u* O, ~' r( X　　Premium
' u$ \& Y" U4 n+ D6 z6 }　　The market value of a bond which is above its face value.
　　溢价
1 v. m0 u( z0 ^% Q  v% [　　债券的市场价超过票面价值。
　　Total Return
: s0 L& H8 ~$ x; G: U8 d" X　　Return on a bond investment including appreciation and dividends.
" [$ Z9 O9 l& a# s/ y  S　　总收益
# l& M5 @2 U7 i4 a8 O# i6 m. v　　债券投资的收益，包括增值和红利。
　　Maturity, Yield to
, n$ M1 h! f" x0 |, a- F3 d% @　　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。