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单词 accretion discount
释义

accretion discount

Definition
Accounting entry made to adjust the book value of a bond purchased at a discount (below its par value). Accretion is determined either through the 'straight line method' (accretion increase at a fixed rate) or by the 'constant interest method' (accretion accelerates as the maturity date approaches).
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更新时间:2025/3/10 14:14:12