金融英语基础指导：Bonds债券

会计考友

　　Bond
/ h5 j/ z8 P  {" ]3 Z2 {　　An interest-bearing government or corporate security that obligates the issuer to make specified payments on a specific schedule to the bondholder.
　　
* k$ _: I" d0 B. T) p9 {  g1 L6 W0 v　　债券
; g$ N$ j+ E9 E　　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。
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3 a9 u+ b7 U6 n' i3 L% v. w% b/ w　　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.
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　　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。
　　
2 ?# z- Q3 P3 m0 u' @　　Maturity, Date of
# }7 N% b8 o! V% i) X8 d" s　　The date the issuer of a bond is obligated to pay its face value.
　　
7 k8 V2 i( H( \: _6 W, K- T　　到期日
　　债券发行人必须支付票面价值的日期。
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/ A% @3 F9 J  E4 p, O- y8 S+ [, c　　Bond, Municipal
　　Bond issued by a government or government agency to raise money for public works projects.
　　
0 U6 _/ Q/ @+ n/ c: O& D　　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
! p8 i+ x; V% w1 K! t2 K% S　　The market value of a bond which is below its face value.
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& O  f* C; m4 R3 P: Y8 K　　折价
　　债券的市场价低于票面价值。
　　
　　Premium
5 E& |) S9 n) M　　The market value of a bond which is above its face value.
　　
6 U9 r; ^' H0 [: E( j, \3 y' e　　溢价
　　债券的市场价超过票面价值。
　　
　　Total Return
" M$ ^" x) x5 p6 f( R　　Return on a bond investment including appreciation and dividends.
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　　总收益
& s4 F# i' f2 W, {$ e1 a　　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.
　　
! i3 H) J. U+ J- p! N! b! n　　到期收益
　　如果持有债券至到期日取得的总收益。