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jojo · 2023年08月11日

为什么这题我一看到就觉得得用BASE法则

NO.PZ2023040501000006

问题如下:

Dagmar AG is a European-based manufacturing firm that prepares its financial statements according to International Financial Reporting Standards (IFRS). Two members of Dagmar’s treasury group, Henrik Ferdinand and Adele Christoph, are reviewing Dagmar’s portfolio of investments.


The contribution from the investment in Alme to Dagmar’s net earnings (in thousands) for 2017 is closest to:

选项:

A.

€222.

B.

€234.

C.

€200.

解释:

The investment in Alme was classified as held to maturity. Therefore, Dagmar would use amortized cost as the method to account for the investment, and the effect on net earnings would be the interest revenue earned for the year at the effective market rate at the time of purchase by Dagmar (6%).

The interest revenue (in thousands) for 2013 can be calculated:

Market rate at issue × Book value at the beginning of the year (see supporting calculations for the book value): 6.0% × €3,705.6 = €222.3


哼哧哼哧算了半天,大概是算出来了?



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已采纳答案

王园圆_品职助教 · 2023年08月11日

同学你好,本质上这是一道债券的题目,你可以换个思路计算会更好计算

因为持有至到期的债券市场价值根本不考虑,只需要计算17年1月1日该债券的carrying value再乘以利率即可计算interest income

债券2026年12月31日到期(也就是2027年1月1日到期),那距离2017年1月1日就是还有10年

用计算器可以计算2017年1月1日债券的价格也就是carrying value = 3705.6

然后再用17年年初carrying value*interest rate就可以得到当年计入I/S的interest income的值了

以下是Excel里面助教列的计算公式,你可以参考一下。你这样计算多期可能很容易出错,助教建议你用更简便的方法计算试试

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