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.
26 甲公司於X1 年7 月1 日支付$103,000 取得面額$100,000..-阿摩線上測驗