名词短语
中文翻译：债券溢价摊销
同义词：
['bond premium', 'bond premium amortization例句：1. The company has to pay a bond premium of 2% on top of the interest rate.（该公司必须支付比利率高出2%的债券溢价。）2. The bond premium amortization is calculated based on the difference between the market price and the book value of the bonds.（债券溢价摊销是基于债券的市场价与账面价值之间的差额来计算的。）']
例句：
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1. The company has to pay a bond premium of 2% on top of the interest rate.
该公司必须支付比利率高出2%的债券溢价。
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2. The bond premium amortization is calculated based on the difference between the market price and the book value of the bonds.
债券溢价摊销是基于债券的市场价与账面价值之间的差额来计算的。
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3.The bond premium amortization is an important factor in determining the profitability of a bond investment.
债券溢价摊销是决定债券投资盈利能力的一个重要因素。