NO.PZ201602060100000805
问题如下：
Confabulated’s reported interest income would be lower if the cost was the same but the par value (in € thousands) of:
选项：
A.Bugle was €28,000.
B.Cathay was €37,000.
C.Dumas was €55,000.
解释：
B is correct.
The difference between historical cost and par value must be amortized under the effective interest method. If the par value is less than the initial cost (stated interest rate is greater than the effective rate), the interest income would be lower than the interest received because of amortization of the premium.
考点：债券的摊销
解析：
首先明确：
现在是平价发行cost=par，债券interest income=coupon。
本题问，如果债券的成本cost不变，面值par怎样变化，interest income会变小。
我们要找使得interest income＜coupon的情形，即溢价发行的情形。
这道题的question“Confabulated’s reported interest income would be lower if the cost was the same but the par value (in € thousands) of:”中也没有给出来明确的说interest income小于coupon呀？只是说 interest income would be lower.