偿债基金

At par or below. This can save money on repayment of the bonds at par at maturity.

购买基金与偿债基金类似，但前者是发债人自愿设立的，后者则是按偿债基金条款必须设立的。

To make a bond issue more attractive to conservative investors, some corporations create a bond

为了使发行的债券对稳健的投资者更具吸引力，有些公司设立了专门用于在到期日偿付债券的偿债基金。

Harking back to our textile experience, we should have realized the futility of trying to be very clever (via sinking funds and other special type issues) in an area where the tide was running heavily against us.

回顾我们在纺织业的经验，我们早该知道逆流而上(买进备有偿债基金或其它特种债券)的结果肯定是徒劳无功。

To meet interest and sinking fund payments on.

支付的利息及提存偿债基金。

We also excluded 83 offers that were specifically part of a merger, 9 offers that were part of sinking fund refunding, 21 offers that were part of a reorganization plan, and 20 offers that could not be clearly identified.

We也排除83提供了具体的合并计划的一部分，这是9提供的偿债基金包退，21提供的是一个重组计划的一部分，和20部分无法明确确定优惠。

To liquidateby installment payment s or payment into a sinking fund.

分期偿还，分期付款用分期付款和偿债基金的形式偿清

To liquidateby installment payments or payment into a sinking fund.

分期偿还，分期付款用分期付款和偿债基金的形式偿清

Therefore, this article intends to introduce through the first depreciation of fixed assets in the enterprise accounting and reporting role, combined with the current implementation of new accounting standards the premise of the analysis of existing accounting standards for business enterprises in a wide range of depreciation methods of accounting practices at the advantages and disadvantages of the application, sinking fund through the introduction of sources of law, the meaning and characteristics, as well as introduce the fair value of the time value of money and the role of the property, which raised at the fair value method under the sinking fund depreciation of fixed assets at the application of the necessity and feasibility, which analysis sinking fund method in different models under the conditions of the application came to the conclusion that sinking fund at fair value method under the category of highway bridges listed companies a positive impact on applications and recommendations.

所以，本文拟通过先介绍固定资产折旧在企业会计核算和报告中的作用，结合当前新会计准则实施的前提，分析现有企业会计准则中各种折旧方法在会计实务应用中的优缺点，通过介绍偿债基金法的来源、含义及特点，介绍公允价值以及货币时间价值的属性和作用，从而提出在公允价值下偿债基金法在固定资产折旧中应用的必要性和可行性，进而分析偿债基金法在不同模型条件下的应用，最后得出偿债基金法在公允价值下对公路桥梁类上市公司应用的积极影响和建议。

A pro rata sinking fund forces each investor to give up an equal percentage of his or her bond holdings when the issuer calls for sinking fund retirements of the bonds.

债券发行时若附设偿债基金条款，发债人必须定期将一定数额的资金投入偿债基金帐户，作为提前赎回部分债券的资金。

A sinking fund is a special account that finances the compulsory early repayment by a borrower of a certain amount of a bond issue, usually at par value, regardless of the current value of the bonds in the secondary market.

债券发行时若附设偿债基金条款，发债人必须定期将一定数额的资金投入偿债基金帐户，作为提前赎回部分债券的资金。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。