看答案解释怎么是单利

问题如下：

Today is 5 June 2013. A three-year semi-annual bond with a coupon rate of 6% just paid its first coupon payment. The par value is 100. The interest payment dates are 5 April and 5 October. The yield-to-maturity equals to 5%. If day count convention is 30/360, calculate the accrued interest of this Bond on 5 June 2013

选项：

1.3

0.8

1.0

解释：

C is correct.

The number of days between 5 April 2013 and today (5 June 2013) is 60 days based on the 30/360 day count convention.

Accrued interest=100×3%×(60/180)=1

考点：accrued interest

解析：accrued interest=coupon×t/T=(6/2)×(60/180)=1，T代表的就是两个付息日之间的时间间隔，即T=180；t代表的是上个付息日到交易日之间的时间间隔，即t=60。故选项C正确。