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QE_erica · 2022年09月23日

选项B 搞混了

  1. CFA I
  2. FRA

NO.PZ2017102901000069

问题如下：

For a bond issued at a premium, using the effective interest rate method, the:

选项：

A.

carrying amount increases each year.

B.

amortization of the premium increases each year.

C.

premium is evenly amortized over the life of the bond

解释：

B is correct.

The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.

选项B的amotization of the premium 和amortization cost 搞错了，哎

amortization cost是下降的，因为是bond payable

但是amortization of premium指的就是摊销的本身

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2 个答案

王园圆_品职助教 · 2022年09月24日

嗨，努力学习的PZer你好：


同学你好，看你的意思应该是你把这两者弄混了

以下截图黄色部分是amortized cost在溢价发行情况下的变动情况

而amortization of the premium是这个溢价发行的债券，溢价部分每年都会摊销一部分至bond的carrying value里面，这个每年的摊销=当年的interest payment（面值*coupon rate） - 当年的interest expenses（carrying value*interest rate).由于carrying value 每年减小，所以这个摊销也每年变小

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虽然现在很辛苦，但努力过的感觉真的很好，加油！

王园圆_品职助教 · 2022年09月23日

嗨，从没放弃的小努力你好：


同学你好，你对本题有什么疑问吗？我没看出来你的问题是什么呢？

还是你的这些评论只是自己对错题做记录用的？

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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！

QE_erica · 2022年09月24日

不好意思老师，我是想确认一下，是否是这样的/ 选项B的amotization of the premium 和amortization cost 搞错了

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NO.PZ2017102901000069问题如下 For a bonissuea premium, using the effective interest rate metho the:A.carrying amount increases eayear.B.amortization of the premium increases eayear.C.premium is evenly amortizeover the life of the bonB is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. C没看懂，为什么不对

2022-10-10 16:24 11 · 回答

NO.PZ2017102901000069问题如下For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.排除法得出答案，但不理解int. expense - int. payment具体指哪部分，能拿视频里的例子讲一下吗？1051 + 1051*8% - （84+16） = 1035，amort. premium = int. expense - int. payment是“谁-谁”？

2022-03-22 12:03 1 · 回答

NO.PZ2017102901000069 amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.premium不是在bon存续期内被摊销完的吗？

2021-10-11 22:41 1 · 回答

amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.随着时间的推移，interest和coupon的差异越来越小，amortization of premium为什么会越来越大呢？

2020-10-31 17:23 1 · 回答