Accrued interest is added to the contract price of a bond transaction 应计利息要加到债券交易合同价格中
Period of accrual of interest 应计利息的期间
The interest accrued contained in the actually paid amount shall be accounted for separately 实际支付的款项中包括应计利息的,应当将这部分利息单独记帐。
Accrued interest is the accumulated coupon interest , paid to the seller of a bond by the buyer ( unless the bond is in default ) 应计利息是指累积的息票利息,由债券的买入者付给卖出者(除非契约未得到履行) 。
Bond investment shall be accounted for according to actual amount paid . the interest accrued contained in the actually paid amount shall be accounted tor separately 债券投资应当按实际支付的款项计帐。实际支付款项中包括应计利息的,应当将这部分利息单独记帐。