NO.PZ2020021204000032
问题如下：
A corporate bond pays coupons at the rate of 7% per year on June 1 and December 1. What is the accrued interest between June 1 and July 31 per USD 100 of face value?
选项：
解释：
Using a 30/360 day count, the number of days between June 1 and December 1 is 180 (29, 30, 30, 30, 30, 30, 1 in June, July, August, September, October, November,and December, respectively). The number of days between June 1 and July 31 is 59 (29, 30 in June and July, respectively). The accrued interest is therefore:
3.5 X(59/180) = 1.1472
corporate bond计息1个月为30天，但是无论哪种债券，付息日当天都不算，所以这里也要用60-1=59天。请问是这样理解吗？
