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未命名 · 2018年11月06日

问一道题:NO.PZ2017102901000069 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:


你好,我就想确认一下我的理解对不对,因为英文不是很熟悉,B选项中的amortization of the premium指的是每一年除了归还的利息,还归还部分本金,那么,这些每年部分归还的本金就是这个英文意思,是么?谢啦。还有A选项的Carry account是什么意思

1 个答案
已采纳答案

品职辅导员_小明 · 2018年11月07日

你的理解是对的。

A选项说的意思其实是折价发行债券的特点,因为在到期日会回归面值,所以每一期的carrying amount会上升

天蝎独婧 · 2019年11月13日

我想问一下,这个carry amount 是base里面的e么? 不是应该下降么,为什么是上升

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