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Sofia nice · 2023年09月27日

期初支付的1000里面是什么构成

  1. CFA I
  2. FRA

NO.PZ2016012102000157

问题如下：

At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?

选项：

A.

The amount of interest expense recognized by PZ in 2017 is closest to $207.91.

B.

The amount of interest expense recognized by PZ in 2017 is closest to $252.74.

C.

The amount of interest expense recognized by PZ in 2017 is closest to $267.91.

解释：

A is correct.

At the beginning of 2017, use BGN mode: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11

The first payment is made, therefore the finance lease liability is $4465.11 - $1000=$3465.11

The amount of interest expense recognized by PZ in 2017 is $3465.11 × 6%=$207.91

考点：债券利息费用的计算

根据已知信息，annual payment paid in front, 所以是BGN模式，用计算器得出债券的初始价值。

使用BGN模式：N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.11

2017年初，确认债券价值 $4465.11

2017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.11

2017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91

PZ 2017年确认的利息费用金额为$207.91。

其中的payment里 有利息有摊销。那最开始付的这1000，相当于本金摊销吗

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1 个答案

王园圆_品职助教 · 2023年09月27日

同学你好，是的，请看英文解析这里“The first payment is made, therefore the finance lease liability is $4465.11 - $1000=$3465.11”，意思就是由于是先付年金的形式，所以最初的1000全是本金的归还，而不含任何利息

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NO.PZ2016012102000157 问题如下 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢

2022-11-30 10:32 1 · 回答

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