lyphardsun · 2023年11月02日
NO.PZ2018062004000195
问题如下：
A company issued five-years bond at face value $1 million with 8% coupon rate annual payment, and the current market interest rate is 9%, which of the following statement will report in I/S at the first year:
选项：
A.
$86,499.
B.
$80,000
C.
$961,103.
解释：
Answer is A, the present value of future payment indicates an issue date value is $961,103.49(FV=1,000,000, PMT=1,000,000*0.08，N=5，I/Y=9 →CPT PV), so interest expense=$961,103.49*9%=$86,499
读完题目没看到是计算第一年利息呀
NO.PZ2018062004000195 问题如下 A company issuefive-years bonfavalue $1 million with 8% coupon rate annupayment, anthe current market interest rate is 9%, whiof the following statement will report in I/S the first year: A.$86,499. B.$80,000 C.$961,103. Answer is the present value of future payment incates issue te value is $961,103.49(FV=1,000,000, PMT=1,000,000*0.08，N=5，I/Y=9 →CPT PV), so interest expense=$961,103.49*9%=$86,499 不懂为什么I/S里面记录的是债券的折现价值。 I/S 里面不应该计interest expense 就可以了吗。
NO.PZ2018062004000195 I/S里记录的是不是就是100000了
$80,000 $961,103. Answer is the present value of future payment incates issue te value is $961,103.49(FV=1,000,000, PMT=1,000,000*0.08，N=5，I/Y=9 →CPT PV), so interest expense=$961,103.49*9%=$86,499 这里为什么不可以用bonvaluation metho. 没有考虑PMT？如果说是从实际支付本金•interest rate 这个角度考虑，那么什么时候用bonvaluation 公式？谢谢解答）
老师，您好 我没有想明白，为什么是interest expense在第一年记入了I/S中。操作上，第一年不是应该是一个80000的pmt吗？事实上interest exp.这个金额并没有发生？望解答，谢谢~
