On the regulation of long-term bond investment stipulated in Enterprise Accounting System;
《企业会计制度》中若干长期债券投资规定的探讨
The accounting of the enterprise bond is involved respectively in two parts of of the long- term credit- investment and the bond payable, and because both of the two things are based on the bond, the connection between the two things is inevitable.
企业债券的会计核算,在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及,由于都是针对债券而言的,所以两者的联系是必然的。
Difference between IAS and China s Accounting Standards: Taking Commercial Banks Bond Investment for Example.;
国际会计准则与中国会计准则差异分析——以商业银行债券投资为例
Comparative Study on the Measurement Models of Interest Rate Risk of Insurer s Bond Investment;
保险公司债券投资利率风险度量模型的比较研究
An empirical study is made on active bond investment strategy based on interest rate term structure by using the bond dealing data of exchanges.
利用交易所国债的交易数据,对基于利率期限结构预测的积极债券投资策略进行实证研究。
The real interest rate of the overflow and discount sales of the long-term bond;
谈长期债券投资溢、折价摊销的实际利率
On the regulation of long-term bond investment stipulated in Enterprise Accounting System;
《企业会计制度》中若干长期债券投资规定的探讨
Enterprise s Long- term Credit- investmen--the Comparison of the Bond Investment and the Bond Payable Accounting;
企业长期债权投资——债券投资与应付债券核算之比较
The Study on that Long-Term Bonds are Risk-free Assets for Long-Term Investors;
关于长期债券是长期投者无风险资产的研究
The Accounting of the Cost of Long-term Loan Interest and the Profits of Bond Investment Interest;
长期借款利息费用和债券投资利息收益的核算
long-term liabilities and long-term investments
长期负债与长期投资
The investors purchase shares and long-term debt in the expectation of nothing more than a financial return on the investment.
投资者购买企业股票和长期债券，无非是为了谋求投资回报。
A bond is a long term debt security. It represents debt because the investors ac-tually lend the face amount to the bond is-suer.
投资者把钱借给发行债券的机构，因此债券也可说是种长期债务凭证。
These persons tend to look for a higher return, in less tangible savings such as bonds and debentures.
这些人喜欢长期投资于有形性较低的储蓄，如债券，股票。
A puttable bond is a plain vani-lla bond with an option for the investors to sell or put the bond to the issuer at a date before maturity.
至于“卖回债券”则让投资者在到期前把债券卖给发行机构。
The Contrast Teaching Methods on Bonds Ivestment and Bonds Issue;
论债券投资和债券发行的对比教学法
Long-term Eurocurrency funds can also be raised by an issue of Eurobonds on the Eurobond market.
长期欧洲货币资金也可通过在欧洲债券市场发行欧洲债券来筹集。
Try to stay short term and look to lock in for those longer maturities sometime next year after yields have rebounded.
现在先维持短期投资，有明年的某个时候，当利率出现反弹后再锁定到期时间更长的存款或债券。
investment in default
债券信用较差的投资
b. Managing Bond Portfolios
b. 债券投资组合管理
How does one invest in the bond market?
如何投资债券市场呢？
The principal distinction in accounting for investments in stocks and in bonds is that interest on bonds accrues from day to day.
股票投资和债券投资核算的最主要的区别在于债券的利息随时间的推移自然增长,
If the investor expects interest rates to fall, he should invest in longer maturity bonds which have higher price sensitivity to interest rates in order to maximise his re-turns.
如果认为利率会跌，那应投资于对利率较为敏感的长期债券，以争取更高的收益。
