什么是收益?zhèn)?/title><meta data-n-head="ssr" charset="utf-8"><meta data-n-head="ssr" name="viewport" content="width=device-width, initial-scale=1"><meta data-n-head="ssr" data-hid="renderer" name="renderer" content="webkit"><meta data-n-head="ssr" http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"><meta data-n-head="ssr" data-hid="applicable-device" name="applicable-device" content="pc"><meta data-n-head="ssr" data-hid="keywords" name="keywords" content="什么是收益?zhèn)?><meta data-n-head="ssr" data-hid="description" name="description" content="收益?zhèn)侵敢?guī)定無論利息的支付或是本金的償還均只能自債券發(fā)行公司的所得或利潤中撥出的公司債券。公司若無盈余則累積至有盈余年度始發(fā)放，這種債券大多于公司改組或重整時才發(fā)生，一般不公開發(fā)行。"><meta data-n-head="ssr" property="og:type" content="article"><meta data-n-head="ssr" property="og:image" content="https://al3.acc5.com/_5f2420e14f3d5.jpg"><meta data-n-head="ssr" property="og:release_date" content="2019/12/30"><link data-n-head="ssr" rel="icon" type="image/x-icon" href="/favicon.ico"><link data-n-head="ssr" 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src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="wsgwusi" class="source-content mt-20"><p><img src="https://al3.acc5.com/_5f2420e14f3d5.jpg" title="什么是收益?zhèn)? alt="什么是收益?zhèn)? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">收益?zhèn)侵敢?guī)定無論利息的支付或是本金的償還均只能自債券發(fā)行公司的所得或利潤中撥出的公司債券。公司若無盈余則累積至有盈余年度始發(fā)放，這種債券大多于公司改組或重整時才發(fā)生，一般不公開發(fā)行。</p><p style="text-indent: 2em;">收益?zhèn)譃楦呤找鎮(zhèn)褪姓找鎮(zhèn)瘍纱箢悺?/p><p style="text-indent: 2em;">高收益?zhèn)钤缙鹪从谠?920～1930年代的美國，也被稱為垃圾債券，原因是此類債券的風險性較大，投資者在獲得高收益的同時要承擔較大的信用風險。</p><p style="text-indent: 2em;">但在1983～1989年高收益?zhèn)顬榛钴S的時期，大約發(fā)行總量的1/3 是被用于公司收購活動的，收購過程優(yōu)化了資源配置和企業(yè)的競爭力，進而促進了傳統(tǒng)產(chǎn)業(yè)的更新或轉(zhuǎn)移。</p><p style="text-indent: 2em;">市政收益?zhèn)ǔ７譃閮纱箢悾阂话阖熑蝹褪找鎮(zhèn)Ｒ话阖熑蝹⒉慌c特定項目相聯(lián)系，其還本付息是以政府的信譽和稅收為擔保的，這實際上就是地方公債。收益?zhèn)瘎t與特定項目相聯(lián)系，其還本付息來自投資項目自身的收益，比如自來水、城鐵和機場的收費等，對投資者而言，其風險要高于一般責任債券。</p><p style="text-indent: 2em;">市政收益?zhèn)奶卣鳎?/p><p style="text-indent: 2em;">①發(fā)行人必須是某級地方政府授權的代理機構（如市政建設公司）；</p><p style="text-indent: 2em;">②所籌集的資金用于公用設施的建設，而不是用于發(fā)放工資、彌補行政經(jīng)費和社會保障資金不足等方面；</p><p style="text-indent: 2em;">③償債資金來源于項目自身的收益（不排除政府給予一定限額的補助）；</p><p style="text-indent: 2em;">④享有特殊的優(yōu)惠待遇，一般免繳或減收利息稅；</p><p style="text-indent: 2em;">⑤采取市場化的運作方式。</p></div>  <div id="m2gweck" class="extend-box" style="display:;"><div id="wuqw2ka" class="title">擴展知識：</div> <div id="w2oesi2" class="extend-list"> 1. <a target="_blank" href="/ask/question_10477012.html">債券價值和債券到期收益率為什么是反向變動呢？</a></div><div id="y2ayeck" class="extend-list"> 2. <a target="_blank" href="/ask/question_6385863.html">什么是內(nèi)部收益率？什么是債券的價值？</a></div> <div id="k2o24uc" class="extend-list"> 3. <a target="_blank" 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class="news-list-container" data-v-e6ac4cdc><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_507.html" title="什么是債券" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>什么是債券</a> <span id="0agmk2o" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="yw2o42m" class="answer" data-v-e6ac4cdc>債券是一種金融契約，是政府、金融機構、工商企業(yè)等直接向社會借債籌借資金時，向投資者發(fā)行，同時承諾按一定利率支付利息并按約定條件償還本金的債權債務憑證。</span> <span id="ggc2gmu" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_68357.html" title="可轉(zhuǎn)換債券的主要條款包括什么" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>可轉(zhuǎn)換債券的主要條款包括什么</a> <span id="0cag2oe" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="ouaq22o" class="answer" data-v-e6ac4cdc>可轉(zhuǎn)換債券的主要條款包括：轉(zhuǎn)換價格、轉(zhuǎn)換比例、轉(zhuǎn)換期限、贖回條款、強制性轉(zhuǎn)換條款。可轉(zhuǎn)換債券是債券持有人可按照發(fā)行時約定的價格將債券轉(zhuǎn)換成公司的普通股票的債券。債券持有人可以持有債券，直到償還期滿時收取本金和利息，也可以在流通市場出售變現(xiàn)。</span> <span id="skqomcs" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_62953.html" title="債券的資本成本如何計算" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>債券的資本成本如何計算</a> <span id="iieciqg" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="skygwuc" class="answer" data-v-e6ac4cdc>公司債券資本成本率=[年利息×(1-所得稅率)]/[債券籌資總額×(1-手續(xù)費率)]。債券是一種金融契約，是政府、金融機構、工商企業(yè)等直接向社會借債籌借資金時，向投資者發(fā)行，同時承諾按一定利率支付利息并按約定條件償還本金的債權債務憑證。</span> <span id="wqekiyy" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_14223.html" title="債券投資收益怎么算" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>債券投資收益怎么算</a> <span id="0ywuqgg" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="mo2iywc" class="answer" data-v-e6ac4cdc>債券收益率=(到期本息和—發(fā)行價格)/ (發(fā)行價格 *償還期限)*100%；比如債券發(fā)行價格100萬，一年之后本息和是105萬，那債券投資收益額就是5萬（=105萬—100萬），債券投資收益率就是=5萬/100萬*100%=5%。</span> <span id="2kywusi" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li><li data-v-e6ac4cdc><h3 data-v-e6ac4cdc><a href="/wenda/question_16391.html" title="購買債券會計分錄怎么做" target="_blank" class="text-ellipsis hmt relevant-ask-item" data-v-e6ac4cdc>購買債券會計分錄怎么做</a> <span id="m2k2ioe" class="mark-question marked" data-v-e6ac4cdc>問</span></h3> <p data-v-e6ac4cdc><span id="y2g0w22" class="answer" data-v-e6ac4cdc>先要判斷您持有的意圖，也就是要看購買的目的：第一種如果短期賺差價的，會計分錄為： ?借：交易性金融資產(chǎn)，貸：其他貨幣資金或銀行存款；第二種,如果持有到到期日,獲得利息,會計分錄為：借：持有至到期投資，貸：其他貨幣資金或銀行存款。</span> <span id="u2msiyw" class="mark-answer marked" data-v-e6ac4cdc>答</span></p></li></ul></div></div> </div> <div id="0qeua2u" class="container-right pull-right"><div id="qsomk2w" class="topic-discuss"><div id="2a2uaye" class="title"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/question_icon.png" alt> <span>相似問題</span></div> <div style="padding: 0 10px;"><ul class="list-unstyled"><li id="mecig2k" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_10477012.html" target="_blank"><p class="ellipsis-3">債券價值和債券到期收益率為什么是反向變動呢？</p> <p class="answer"><span id="susqoeu" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="sm2omai" class="default-color">答：</span> 本題選：D 債券價格與到期收益率反向變動：買價越高，你未來賺的利息、本金不變，實際收益率就越低，所以反向。一句話記憶：價格↑→收益率↓；價格↓→收益率↑ </span></p></a></li><li id="w2ekigo" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_6385863.html" target="_blank"><p class="ellipsis-3">什么是內(nèi)部收益率？什么是債券的價值？</p> <p class="answer"><span id="kwa2gw2" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="c2uayeu" class="default-color">答：</span> 你好！內(nèi)部收益率就是資金流入現(xiàn)值總額與資金流出現(xiàn)值總額相等、凈現(xiàn)值等于零時的折現(xiàn)率。如果不使用電子計算機，內(nèi)部收益率要用若干個折現(xiàn)率進行試算，直至找到凈現(xiàn)值等于零或接近于零的那個折現(xiàn)率。內(nèi)部收益率，是一項投資渴望達到的報酬率，是能使投資項目凈現(xiàn)值等于零時的折現(xiàn)率。 </span></p></a></li><li id="iek2iy2" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="http://www.job5191.cn/xueli/?a_id=347" target="_blank"><p class="ellipsis-3">我是一名會計,想問一下考個網(wǎng)絡學歷有用嗎？</p> <p class="answer"><span id="swcqo2c" class="more ellipsis" style="width: 100%; display: inline-block;"><span id="2iwki2o" class="default-color">答：</span> 眾所周知會計人如果要往上發(fā)展，是要不斷考證的 </span></p></a></li><li id="2g2q2e2" class="list-choiceness-problem" style="padding:20px;border-bottom:1px solid #efefef;"><a href="/ask/question_5493962.html" target="_blank"><p class="ellipsis-3">溢價債券的內(nèi)部收益率小于票面利率與市場利率有什么關系？市場利率，內(nèi)部收益率，票面利率這是哪個影響債券什么？</p> <p class="answer"><span 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{layout:"head",data:[{extendToolList:[{label:"票",name:"發(fā)票查詢",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Finvoice\u002F"},{label:"金",name:"滯納金計算",status:g,url:"https:\u002F\u002Fwww.job5191.cn\u002Ftools\u002Flate_fee\u002F"}],extendCourse:[{name:"2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎到案例輕松搞定",url:"\u002Fcourse\u002Fcourse_15872.html"},{name:"真賬實操會計校長班-四十期",url:"\u002Fcourse\u002Fcourse_15875.html"}],extendProblem:[{name:h,url:"\u002Fask\u002Fquestion_10477012.html"},{name:i,url:"\u002Fask\u002Fquestion_6385863.html"}],aboutQues:[{id:"10477012",title:h,tuid:"18499",browse_count:"10",addtime:"03-19",status:a,uid:"11196204",reply:"本題選：D\n債券價格與到期收益率反向變動：\n買價越高，你未來賺的利息、本金不變，實際收益率就越低，所以反向。\n一句話記憶：\n價格↑→收益率↓；價格↓→收益率↑",taketime:"1773901463",cat_id:j,from:b,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F19\u002F62\u002F04_avatar_middle.jpg?t=1651216623",reply_time:"2026-03-19"},{id:"6385863",title:i,tuid:"9181188",browse_count:"165",addtime:"06-24",status:a,uid:"10036938",reply:"你好！內(nèi)部收益率就是資金流入現(xiàn)值總額與資金流出現(xiàn)值總額相等、凈現(xiàn)值等于零時的折現(xiàn)率。如果不使用電子計算機，內(nèi)部收益率要用若干個折現(xiàn)率進行試算，直至找到凈現(xiàn)值等于零或接近于零的那個折現(xiàn)率。內(nèi)部收益率，是一項投資渴望達到的報酬率，是能使投資項目凈現(xiàn)值等于零時的折現(xiàn)率。",taketime:"1656048109",cat_id:k,from:b,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F18\u002F11\u002F88_avatar_middle.jpg?t=1739494013",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F03\u002F69\u002F38_avatar_middle.jpg?t=1651203494",reply_time:"2022-06-24"},{id:8888,adv:l,title:"我是一名會計,想問一下考個網(wǎng)絡學歷有用嗎？",reply:"眾所周知會計人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"5493962",title:"溢價債券的內(nèi)部收益率小于票面利率與市場利率有什么關系？\n市場利率，內(nèi)部收益率，票面利率這是哪個影響債券什么？",tuid:"13710464",browse_count:"1383",addtime:"01-05",status:a,uid:"10738822",reply:"溢價債券的內(nèi)部收益率小于票面利率，就是因為市場利率低，票面利率高才溢價發(fā)行的",taketime:"1641369018",cat_id:"13",from:b,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F013\u002F71\u002F04\u002F64_avatar_middle.jpg?t=1651217497",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F73\u002F88\u002F22_avatar_middle.jpg?t=1651204088",reply_time:"2022-01-05"},{id:"5875542",title:"為什么到期收益率與債券價格是反向變動關系？",tuid:"14569659",browse_count:"5539",addtime:"03-23",status:a,uid:"11589481",reply:"同學，您好。因為債券未來的現(xiàn)金流入是確定的，利息和本金之和，而債券的價格是為了獲得未來現(xiàn)金流入愿意支付的價格。當然是價格越高，你付出的越多，你的收益率就小了，而價格越低，你付出的越少，收益率就越高。",taketime:"1647999746",cat_id:j,from:"2",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F56\u002F96\u002F59_avatar_middle.jpg?t=1651217708",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F58\u002F94\u002F81_avatar_middle.jpg?t=1651216742",reply_time:"2022-03-23"},{id:"4138921",title:"為什么其他因素不變,債券的到期收益率較低時,息票債券的久期較長。",tuid:"11959056",browse_count:"1938",addtime:"01-15",status:a,uid:"10300317",reply:"久期可以理解為收回投資的時間\n你的收益率變低，就說明這個債券不好，不賺錢，收回投資的時間變長，久期變長",taketime:"1610677770",cat_id:e,from:"3",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F95\u002F90\u002F56_avatar_middle.jpg?t=1651216848",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F30\u002F03\u002F17_avatar_middle.jpg?t=1651204003",reply_time:"2021-01-15"},{id:"5891813",title:m,tuid:"10233419",browse_count:"588",addtime:"03-25",status:a,uid:"14093782",reply:"看題目怎么問，如果說題目問資本成本，通常是計算稅后的。",taketime:"1648198104",cat_id:e,from:b,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F23\u002F34\u002F19_avatar_middle.jpg?t=1714274066",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F09\u002F37\u002F82_avatar_middle.jpg?t=1651217570",reply_time:"2022-03-25"},{id:"6535428",title:"老師請問：債券價值，債券內(nèi)部收益率，怎么計算？",tuid:"9052138",browse_count:"1620",addtime:"08-01",status:a,uid:"9096507",reply:"你好\n1\n\n典型的債券的收益形式是固定利率、每年計算并支付利息、在債券到期后歸還本金。債券價值=未來各期利息收入的現(xiàn)值合計%2B未來到期本金或售價的現(xiàn)值。設P表示現(xiàn)值,a表示本金,n表示債券所有人持有年限、i表示年利率。則P=a(1%2Bni)\n2\n\n簡便算法（不考慮時間價值，近似估算）：\n投資益率R={[1%2B（B-P）\u002FN]\u002F[（B%2BP）\u002F2]}*100%，\n上式中：P表示債券的當前購買價格，B表示債券面值。N表示債券期限，分母是平均資金占用，分子是平均收益。\n內(nèi)部收益率就是資金流入現(xiàn)值總額與資金流出現(xiàn)值總額相等、凈現(xiàn)值等于零時的折現(xiàn)率。如果不使用電子計算機，內(nèi)部收益率要用若干個折現(xiàn)率進行試算，直至找到凈現(xiàn)值等于零或接近于零的那個折現(xiàn)率。內(nèi)部收益率，是一項投資渴望達到的報酬率，是能使投資項目凈現(xiàn)值等于零時的折現(xiàn)率。",taketime:"1659322345",cat_id:k,from:b,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F09\u002F65\u002F07_avatar_middle.jpg?t=1651203210",reply_time:"2022-08-01"},{id:"8183396",title:m,tuid:"9241446",browse_count:"488",addtime:"03-15",status:a,uid:"150356",reply:"甲公司發(fā)行的長期債券的稅后債務成本是指債券投資者在各種可能情況下，甲公司必須支付的利息和本金，以及各種增值及其他費用，才能滿足財務義務。債券收益率風險調(diào)整模型可以用來估算甲公司的權益資本成本，這種成本是基于甲公司發(fā)行的稅后債務。",taketime:"1678859533",cat_id:e,from:"29",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F24\u002F14\u002F46_avatar_middle.jpg?t=1721803609",user_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F15\u002F03\u002F56_avatar_middle.jpg?t=1651203194",reply_time:"2023-03-15"},{id:"5798236",title:"債券到期收益率是債券利息收益率與資本利得收益率與貨幣的時間價值之和，這說法對嗎",tuid:"14740753",browse_count:"2407",addtime:"03-09",status:a,uid:"11817472",reply:"學員您好，題目中的說法B是正確的，我們算收益率就是用利息的現(xiàn)值以及到期面值的現(xiàn)值等于購買價格這個等式，然后用插值法求出收益率，這個收益率也是內(nèi)涵報酬率",taketime:"1646814421",cat_id:e,from:b,teacher_head:"\u002F\u002Fwx.qlogo.cn\u002Fmmhead\u002FXmnun9Io49QM3ogmvu4onp9RzUPRmTwlHceiauVsR08OO73QBGJKXRw\u002F0",user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F81\u002F74\u002F72_avatar_middle.jpg?t=1651216812",reply_time:"2022-03-09"}],wendaInfor:{detail:{id:660,title:"什么是收益?zhèn)?,summary:"收益?zhèn)侵敢?guī)定無論利息的支付或是本金的償還均只能自債券發(fā)行公司的所得或利潤中撥出的公司債券。公司若無盈余則累積至有盈余年度始發(fā)放，這種債券大多于公司改組或重整時才發(fā)生，一般不公開發(fā)行。",cat_id:n,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_5f2420e14f3d5.jpg" title="什么是收益?zhèn)?quot; alt="什么是收益?zhèn)?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">收益?zhèn)侵敢?guī)定無論利息的支付或是本金的償還均只能自債券發(fā)行公司的所得或利潤中撥出的公司債券。公司若無盈余則累積至有盈余年度始發(fā)放，這種債券大多于公司改組或重整時才發(fā)生，一般不公開發(fā)行。<\u002Fp><p style="text-indent: 2em;">收益?zhèn)譃楦呤找鎮(zhèn)褪姓找鎮(zhèn)瘍纱箢悺?lt;\u002Fp><p style="text-indent: 2em;">高收益?zhèn)钤缙鹪从谠?920～1930年代的美國，也被稱為垃圾債券，原因是此類債券的風險性較大，投資者在獲得高收益的同時要承擔較大的信用風險。<\u002Fp><p style="text-indent: 2em;">但在1983～1989年高收益?zhèn)顬榛钴S的時期，大約發(fā)行總量的1\u002F3 是被用于公司收購活動的，收購過程優(yōu)化了資源配置和企業(yè)的競爭力，進而促進了傳統(tǒng)產(chǎn)業(yè)的更新或轉(zhuǎn)移。<\u002Fp><p style="text-indent: 2em;">市政收益?zhèn)ǔ７譃閮纱箢悾阂话阖熑蝹褪找鎮(zhèn)Ｒ话阖熑蝹⒉慌c特定項目相聯(lián)系，其還本付息是以政府的信譽和稅收為擔保的，這實際上就是地方公債。收益?zhèn)瘎t與特定項目相聯(lián)系，其還本付息來自投資項目自身的收益，比如自來水、城鐵和機場的收費等，對投資者而言，其風險要高于一般責任債券。<\u002Fp><p style="text-indent: 2em;">市政收益?zhèn)奶卣鳎?lt;\u002Fp><p style="text-indent: 2em;">①發(fā)行人必須是某級地方政府授權的代理機構（如市政建設公司）；<\u002Fp><p style="text-indent: 2em;">②所籌集的資金用于公用設施的建設，而不是用于發(fā)放工資、彌補行政經(jīng)費和社會保障資金不足等方面；<\u002Fp><p style="text-indent: 2em;">③償債資金來源于項目自身的收益（不排除政府給予一定限額的補助）；<\u002Fp><p style="text-indent: 2em;">④享有特殊的優(yōu)惠待遇，一般免繳或減收利息稅；<\u002Fp><p style="text-indent: 2em;">⑤采取市場化的運作方式。<\u002Fp>",addtime:"2019\u002F12\u002F30",browse_count:3105,edit_uid:106,is_collect:f,update_time:1596203238,type:o,cover:f,expire_time:f,status:o,time:1577707449,img:"https:\u002F\u002Fal3.acc5.com\u002F_5f2420e14f3d5.jpg",js_addtime:"2019-12-30T20:04:09",up_time:"2020-07-31T21:47:18",cat:{id:n,name:"實務"}},next:{id:661,title:"小規(guī)模納稅人和一般納稅人的區(qū)別是什么"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[{id:507,title:"什么是債券",summary:p,browse_count:23955,addtime:1577502981,url:"\u002Fwenda\u002Fquestion_507.html",reply:p},{id:68357,title:"可轉(zhuǎn)換債券的主要條款包括什么",summary:q,browse_count:17653,addtime:1637462625,url:"\u002Fwenda\u002Fquestion_68357.html",reply:q},{id:62953,title:"債券的資本成本如何計算",summary:r,browse_count:16442,addtime:1632872803,url:"\u002Fwenda\u002Fquestion_62953.html",reply:r},{id:14223,title:"債券投資收益怎么算",summary:s,browse_count:15147,addtime:1596002371,url:"\u002Fwenda\u002Fquestion_14223.html",reply:s},{id:16391,title:"購買債券會計分錄怎么做",summary:t,browse_count:14387,addtime:1596850581,url:"\u002Fwenda\u002Fquestion_16391.html",reply:t}]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_660.html\",\"appid\":\"1555105112845036\",\"title\":\"什么是收益?zhèn)痋",\"pubDate\":\"2019-12-30T20:04:09\",\"upDate\":\"2020-07-31T21:47:18\",\"data\":{\"WebPage\":{\"headline\":\"什么是收益?zhèn)痋",\"fromSrc\":\"會計學堂\",\"domain\":\"職業(yè)培訓\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"收益?zhèn)侵敢?guī)定無論利息的支付或是本金的償還均只能自債券發(fā)行公司的所得或利潤中撥出的公司債券。公司若無盈余則累積至有盈余年度始發(fā)放，這種債券大多于公司改組或重整時才發(fā)生，一般不公開發(fā)行。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_5f2420e14f3d5.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學堂\",\"jobTitle\":[\"專注會計實操培訓\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:u,uid:u,admin_id:c,dbid:c}}},serverRendered:l,routePath:"\u002Fwenda\u002Fquestion_660.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","1","",null,"5",0,false,"債券價值和債券到期收益率為什么是反向變動呢？","什么是內(nèi)部收益率？什么是債券的價值？","15","14",true,"使用債券收益率風險調(diào)整模型估計甲公司的權益資本成本是債券收益是指甲公司發(fā)行的長期債券的稅前還是稅后債務成本啊？書上都是稅前，答案怎么是稅后",5,1,"債券是一種金融契約，是政府、金融機構、工商企業(yè)等直接向社會借債籌借資金時，向投資者發(fā)行，同時承諾按一定利率支付利息并按約定條件償還本金的債權債務憑證。","可轉(zhuǎn)換債券的主要條款包括：轉(zhuǎn)換價格、轉(zhuǎn)換比例、轉(zhuǎn)換期限、贖回條款、強制性轉(zhuǎn)換條款。可轉(zhuǎn)換債券是債券持有人可按照發(fā)行時約定的價格將債券轉(zhuǎn)換成公司的普通股票的債券。債券持有人可以持有債券，直到償還期滿時收取本金和利息，也可以在流通市場出售變現(xiàn)。","公司債券資本成本率=[年利息×(1-所得稅率)]\u002F[債券籌資總額×(1-手續(xù)費率)]。\r\n債券是一種金融契約，是政府、金融機構、工商企業(yè)等直接向社會借債籌借資金時，向投資者發(fā)行，同時承諾按一定利率支付利息并按約定條件償還本金的債權債務憑證。","債券收益率=(到期本息和—發(fā)行價格)\u002F (發(fā)行價格 *償還期限)*100%；比如債券發(fā)行價格100萬，一年之后本息和是105萬，那債券投資收益額就是5萬（=105萬—100萬），債券投資收益率就是=5萬\u002F100萬*100%=5%。","先要判斷您持有的意圖，也就是要看購買的目的： \r\n第一種如果短期賺差價的，會計分錄為：\r\n?借：交易性金融資產(chǎn)，\r\n貸：其他貨幣資金或銀行存款； \r\n第二種,如果持有到到期日,獲得利息,會計分錄為： \r\n借：持有至到期投資，\r\n貸：其他貨幣資金或銀行存款。","-"));</script><script src="/_nuxt/3bed812.js" defer></script><script src="/_nuxt/5dbbe6c.js" defer></script><script src="/_nuxt/6247b89.js" defer></script><script src="/_nuxt/7965688.js" defer></script><script src="/_nuxt/e81f463.js" defer></script>  <footer> <div class="friendship-link"> <p>感谢您访问我们的网站，您可能还对以下资源感兴趣：</p> <a href="http://www.job5191.cn/" title="女肥臀大屁BBW|粗大新婚娇妻娇嫩|在线视频久久芭蕉|免费视频网站嗯啊轻点|女人床上的特点|色狠狠一区二区三区香蕉|久久免费视频">女肥臀大屁BBW|粗大新婚娇妻娇嫩|在线视频久久芭蕉|免费视频网站嗯啊轻点|女人床上的特点|色狠狠一区二区三区香蕉|久久免费视频</a> <div class="friend-links"> </div> </div> </footer> <script> (function(){ var bp = document.createElement('script'); var curProtocol = window.location.protocol.split(':')[0]; if (curProtocol === 'https') { bp.src = 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