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    什么是应收利息、应计利息？如何计算？

    美债的应计利息（Accrued Interest）是指债券自上次派息日至买卖结算日期间，卖方已持有但尚未到帐的利息。当买方买入债券时，需支付「净价」加上这笔应计利息给卖方（这笔利息通常又称为前手息）。卖出时则相反，卖方可收回持有期间的利息。

     

    美国公债通常每半年派息一次（以 180 天或实际天数计算）。其基本公式为：

    应计利息 = 债券面值*(年票面利率/360)*计息天数

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