NO.PZ2020011303000012
问题如下：
A corporate bond in the United States pays a coupon of 10% per year. Payment dates are January 15 and July 15. What is the accrued interest on a USD 1,000 bond on the start of trading on April 1 in a (a) leap year and (b) a year that is not a leap year?
解释：
Whether it is a leap year or not makes no difference. The day count convention for bonds is 30/360 so that it is always assumed that there are 30 days in a month. In this case, there are 75 days in the accrual period, the interest is USD 100 per year and the accrued interest (USD) is
有一个债券，coupon rate是10%pa，付息日是每年的1月15和7月15，求在4月1日，面值是1000的债券的accrued interest是多少？在闰年和非闰年。
闰年和非闰年对accrued interest大小无影响。这里默认每月有30天。
1月15日到4月1日有75天，accrued interstate=75/360*1000=20.83
老师您好，这道题虽然说coupon是10%是anuual pay，但是一年付息两次，分别是1月15日和7月15日，所以bond value*10%=100元（coupon），为什么100不再除以2？
