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Celestine · 2019年03月29日

问一道题:NO.PZ2018062018000068 [ CFA I ]

问题如下图:

选项:

A.

B.

C.

解释:

请问老师,interest payment就是coupon payment吗?我记得上课的时候老师说要把interest和coupon区分开的呀
1 个答案
已采纳答案

Olive_品职助教 · 2019年03月30日

对,这里说的是interest payment,是一个现金流的概念,指的就是coupon,注意单词payment的意思就是支付。而对应的利润表里的费用使用的是interest expense的说法。我们也可以用interest和coupon两个单词。加油

芍洋 · 2021年01月26日

最后一句话意思是说interest expense也可以用coupon expense表述吗

Olive_品职助教 · 2021年01月26日

芍洋同学你好,不是这个意思,损益表的利息费用就表达为interest expense。如果看到interest payment这个表述,重点在后面“payment”这个单词上,payment是现金流概念,而expense是损益表概念的。

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NO.PZ2018062018000068 问题如下 PZ company issues three years $1 million with 10% coupon bonpannually, anmarket interest rate is 8%, whiof the following statement is least likely correct: A.interest expense is $84,123 in first year. B.interest payment is $100,000 in first year. C.carrying amount is 1,051,542 the enof the first year. C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542.Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE). 是在enof the first year付pmt,还是在begging of the seconyear付?比如1月1日发的annubon支付的pmt的日期是12月31日吗

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