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Su · 2022年08月18日

为啥我用计算器算的不对啊

  1. CFA I
  2. FRA

NO.PZ2018062004000194

问题如下：

A three-years bond face valued is $1000 with 7% coupon rate annual payment, and the current market interest rate is 5%, which of the following statement is most likely correct (assume under IFRS):

选项：

A.

the amortization cost at year one is 950.

B.

the interest expense at year one is $52.72.

C.

$52.72 is reported as CFO or CFF

解释：

Answer is B, the bond price=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first year interest expense=1054*5%=52.72, and amortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reported as CFO or CFF outflow under IFRS

老师，我输入计算器的是：N=3，I/Y=5，PMT=-70，FV=1000.算出来的PV比1000低。是我哪输入错误么？

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王园圆_品职助教 · 2022年08月18日

嗨，爱思考的PZer你好：


同学你好，你的PMT和FV现金流方向应该是一致的，而你这里两个值输入了相反的符号，所以结果就有误了

这个1000的面值，是需要期末的时候才能收到的现金流入，和期间收到的coupon是一个性质的现金流入哦

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

Su · 2022年08月19日

哎哟我去， 粗心了。谢谢老师

王园圆_品职助教 · 2022年08月19日

嗨，爱思考的PZer你好：


没事的，同学加油哦~

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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

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