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Su · 2022年08月18日

为啥我用计算器算的不对啊

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?

2 个答案
已采纳答案

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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NO.PZ2018062004000194问题如下A three-years bonfavalueis $1000 with 7% coupon rate annupayment, anthe current market interest rate is 5%, whiof the following statement is most likely corre(assume unr IFRS):A.the amortization cost yeone is 950.B.the interest expense yeone is $52.72.C.$52.72 is reporteCFO or CFFAnswer is the bonprice=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first yeinterest expense=1054*5%=52.72, anamortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reporteCFO or CFF outflow unr IFRSCoupon payment 是70 在会计中是cfo流出,interest expense是52.72在分析师看来是cfo流出,那站在分析师角度,会计准则记的cfo不应该是高估了吗?分析师看来cff是17.28而会计里没有,那会计不应该是低估吗?

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