以下为句子列表：
英文: A bond with a contract rate below the market rate sells at a discount.
中文: 债券的约定利率低于市场利率则折价销售。
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英文: In the effective-interest method of amortization, the market rate at the time of issuance is multiplied by the bonds' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization.
中文: 分期偿还的实际利率法，是根据发行时的市场利率乘上债券维持费用来确定每个期间的利息费用和计算折价和溢价分期偿还的费用。
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