Coupon rate 票面利率 /
用以決定借款者支付利息以及投資者收到利息之金額的利率
A coupon rate is the yield paid by a fixed income security, which is the annual coupon payments divided by the bond's face or par value.
21 下列有關長期應付票據之敘述何者錯誤? (A)借款日應貸記長期應付票據 ..-阿摩線上測驗