1) Discounting (premium) rate
折溢价率
2) discount\premia
折\溢价(率)
3) Arbitrage cost
溢(折)价率
4) premium/discounts
折溢价
5) premium and discount
溢折价
1.
When the time value of money is not taken into account,there are two problems in the formula calculating bond capital cost:one is not taking into account the interest cost which cannot be used for tax;the other is not taking into consideration the influence of the premium and discount and the amortization of bond cost on the deduction of income tax before taxation.
目前不考虑货币时间价值的债券资本成本的计算公式存在两个问题:未考虑不能抵税的利息费用;未考虑溢折价及债券费用摊销对所得税税前扣除的影响。
6) dividend discount(or premium)
股利折(溢)价
补充资料：折现率
折现率，亦称贴现率，是用以将技术资产的未来收益还原(或转换)为现在价值的比率。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条