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.
8 以攤銷後成本衡量之金融投資,在評估其是否發生價值減損時,應考慮之折現率為: ..-阿摩線上測驗