问题如下图：
选项：
A. 
B. 
C. 
解释：
通过市场利率求出价格978938， 按照BASE 法则利息应该58736计入损益表，由于折价发所以除本金归还还有利息归还， 第一年的负债是982674，如果按照分析师的观点CFO流出是55000， 我这个计算可以？
Olive_品职助教 · 2019年09月12日
同学你好，你的分析总体来说是对的，有两句话不太对，应该是：
债券价格时978938，I/S中的利息费用是58736，由于是折价发行，所以实际的paymen55000是不足以归还利息的，相当于又多欠了一部分本金，到2010年年末时，负债的账面价值变成了978938+58736-55000=982674
会计上的角度：55000的payment应该是CFO的流出
分析师角度：58736是CFO的流出，但是当年还多借了一部分钱，所以还有CFI的流入=58736-55000=3736
C选项指的是会计上现金流量表上的数字，不用考虑分析师的想法，所以应该是CFO流出55000
加油
NO.PZ2016012101000194 问题如下 On 1 January 2010, Elegant Fragrances Company issues £1,000,000 favalue, five-yebon with annuinterest payments of £55,000 to paiea31 cember. The market interest rate is 6.0 percent. Using the effective interest rate methoof amortisation, Elegant Fragrances is most likely to recor A.interest expense of £55,000 on its 2010 income statement. B.a liability of £982,674 on the 31 cember 2010 balansheet. C.a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. B is correct.The bon will issuea scount because the market interest rate is higher ththe staterate. scounting the future payments to their present value incates ththe time of issue, the company will recor£978,938 both a liability ana cash inflow from financing activities. Interest expense in 2010 is £58,736 (£978,938 times 6.0 percent). ring the year, the company will pcash of £55,000 relateto the interest payment, but interest expense on the income statement will also refle£3,736 relateto amortization of the initiscount (£58,736 interest expense less the £55,000 interest payment). Thus, the value of the liability 31 cember 2010 will reflethe initivalue (£978,938) plus the amortizescount (£3,736), for a totof £982,674. The cash outflow of £55,000 mpresenteeither operating or financing activity unr IFRS.解析EF公司发行了1,000,000面值，5年期的债券，每年付息一次，票面利息为55,000。可计算出债券票面利率为55,000/1,000,000=5.5%。已知发行时市场利率（effective interest rate）为6%。债券会计处理用“effective interest rate metho。可以先求出债券发行时候的市场价格，也就是债券的入账价值N=5, I/Y=6%, PMT=55,000, FV=1,000,000 求出PV=978,938，2010年期初发行债券后公司增加一笔负债liability 978,938。按照effective interest rate metho会计处理方法，每年年底实际收到的coupon 55,000是现金流量表的数字，不等于损益表中的利息费用。损益表中的interestexpense = 978,938×6%=58,736 ，A、C说法错误。2010年年初发行债券，发行时债券入账价值为978,938，一年后债券价值增加了这一年的利息费用58,736，但是同时实际归还了利息55,000，因此年末债券账面价值=978,938+58,736-55,000=982,674（BASE法则），B正确。 债券票面利息（coupon payment）在不同会计准则下的现金流分类USGAAP下，债券票面利息（coupon payment）or 支付的利息（interest pai为CFOIFRS下，债券票面利息（coupon payment）or 支付的利息（interest pai可以归为CFO也可以归为CFF。所以为什么C不对啊
NO.PZ2016012101000194问题如下On 1 January 2010, Elegant Fragrances Company issues £1,000,000 favalue, five-yebon with annuinterest payments of £55,000 to paiea31 cember. The market interest rate is 6.0 percent. Using the effective interest rate methoof amortisation, Elegant Fragrances is most likely to recorA.interest expense of £55,000 on its 2010 income statement.B.a liability of £982,674 on the 31 cember 2010 balansheet.C.a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. B is correct.The bon will issuea scount because the market interest rate is higher ththe staterate. scounting the future payments to their present value incates ththe time of issue, the company will recor£978,938 both a liability ana cash inflow from financing activities. Interest expense in 2010 is £58,736 (£978,938 times 6.0 percent). ring the year, the company will pcash of £55,000 relateto the interest payment, but interest expense on the income statement will also refle£3,736 relateto amortization of the initiscount (£58,736 interest expense less the £55,000 interest payment). Thus, the value of the liability 31 cember 2010 will reflethe initivalue (£978,938) plus the amortizescount (£3,736), for a totof £982,674. The cash outflow of £55,000 mpresenteeither operating or financing activity unr IFRS.解析EF公司发行了1,000,000面值，5年期的债券，每年付息一次，票面利息为55,000。可计算出债券票面利率为55,000/1,000,000=5.5%。已知发行时市场利率（effective interest rate）为6%。债券会计处理用“effective interest rate metho。可以先求出债券发行时候的市场价格，也就是债券的入账价值N=5, I/Y=6%, PMT=55,000, FV=1,000,000 求出PV=978,938，2010年期初发行债券后公司增加一笔负债liability 978,938。按照effective interest rate metho会计处理方法，每年年底实际收到的coupon 55,000是现金流量表的数字，不等于损益表中的利息费用。损益表中的interestexpense = 978,938×6%=58,736 ，A、C说法错误。2010年年初发行债券，发行时债券入账价值为978,938，一年后债券价值增加了这一年的利息费用58,736，但是同时实际归还了利息55,000，因此年末债券账面价值=978,938+58,736-55,000=982,674（BASE法则），B正确。 老师，c是说CFO应该记55000是吗？那58736应该记在is中？中、他俩差额体现在哪里？
NO.PZ2016012101000194问题如下On 1 January 2010, Elegant Fragrances Company issues £1,000,000 favalue, five-yebon with annuinterest payments of £55,000 to paiea31 cember. The market interest rate is 6.0 percent. Using the effective interest rate methoof amortisation, Elegant Fragrances is most likely to recor A.interest expense of £55,000 on its 2010 income statement. B.a liability of £982,674 on the 31 cember 2010 balansheet. C.a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. B is correct.The bon will issuea scount because the market interest rate is higher ththe staterate. scounting the future payments to their present value incates ththe time of issue, the company will recor£978,938 both a liability ana cash inflow from financing activities. Interest expense in 2010 is £58,736 (£978,938 times 6.0 percent). ring the year, the company will pcash of £55,000 relateto the interest payment, but interest expense on the income statement will also refle£3,736 relateto amortization of the initiscount (£58,736 interest expense less the £55,000 interest payment). Thus, the value of the liability 31 cember 2010 will reflethe initivalue (£978,938) plus the amortizescount (£3,736), for a totof £982,674. The cash outflow of £55,000 mpresenteeither operating or financing activity unr IFRS.解析EF公司发行了1,000,000面值，5年期的债券，每年付息一次，票面利息为55,000。可计算出债券票面利率为55,000/1,000,000=5.5%。已知发行时市场利率（effective interest rate）为6%。债券会计处理用“effective interest rate metho。可以先求出债券发行时候的市场价格，也就是债券的入账价值N=5, I/Y=6%, PMT=55,000, FV=1,000,000 求出PV=978,938，2010年期初发行债券后公司增加一笔负债liability 978,938。按照effective interest rate metho会计处理方法，每年年底实际收到的coupon 55,000是现金流量表的数字，不等于损益表中的利息费用。损益表中的interestexpense = 978,938×6%=58,736 ，A、C说法错误。2010年年初发行债券，发行时债券入账价值为978,938，一年后债券价值增加了这一年的利息费用58,736，但是同时实际归还了利息55,000，因此年末债券账面价值=978,938+58,736-55,000=982,674（BASE法则），B正确。 为什么favalue是作为FV？对这一类题的解题思路应该是什么样的呀？
NO.PZ2016012101000194 a liability of £982,674 on the 31 cember 2010 balansheet. a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. B is correct. The bon will issuea scount because the market interest rate is higher ththe staterate. scounting the future payments to their present value incates ththe time of issue, the company will recor£978,938 both a liability ana cash inflow from financing activities. Interest expense in 2010 is £58,736 (£978,938 times 6.0 percent). ring the year, the company will pcash of £55,000 relateto the interest payment, but interest expense on the income statement will also refle£3,736 relateto amortization of the initiscount (£58,736 interest expense less the £55,000 interest payment). Thus, the value of the liability 31 cember 2010 will reflethe initivalue (£978,938) plus the amortizescount (£3,736), for a totof £982,674. The cash outflow of £55,000 mpresenteeither operating or financing activity unr IFRS. 解析 EF公司发行了1,000,000面值，5年期的债券，每年付息一次，票面利息为55,000。 可计算出债券票面利率为55,000/1,000,000=5.5%。 已知发行时市场利率（effective interest rate）为6%。 债券会计处理用“effective interest rate metho。 可以先求出债券发行时候的市场价格，也就是债券的入账价值 N=5, I/Y=6%, PMT=55,000, FV=1,000,000 求出PV=978,938，2010年期初发行债券后公司增加一笔负债liability 978,938。 按照effective interest rate metho会计处理方法，每年年底实际收到的coupon 55,000是现金流量表的数字，不等于损益表中的利息费用。损益表中的interestexpense = 978,938×6%=58,736 ，A、C说法错误。 2010年年初发行债券，发行时债券入账价值为978,938，一年后债券价值增加了这一年的利息费用58,736，但是同时实际归还了利息55,000，因此年末债券账面价值=978,938+58,736-55,000=982,674（BASE法则），B正确。 老师，在现金流量表中么，这题目中55000全部记为cfo中的利息支出么？不区分55000里面是含了还的利息和新借本金的部分么？
NO.PZ2016012101000194 a liability of £982,674 on the 31 cember 2010 balansheet. a £58,736 cash outflow from operating activity on the 2010 statement of cash flows. B is correct. The bon will issuea scount because the market interest rate is higher ththe staterate. scounting the future payments to their present value incates ththe time of issue, the company will recor£978,938 both a liability ana cash inflow from financing activities. Interest expense in 2010 is £58,736 (£978,938 times 6.0 percent). ring the year, the company will pcash of £55,000 relateto the interest payment, but interest expense on the income statement will also refle£3,736 relateto amortization of the initiscount (£58,736 interest expense less the £55,000 interest payment). Thus, the value of the liability 31 cember 2010 will reflethe initivalue (£978,938) plus the amortizescount (£3,736), for a totof £982,674. The cash outflow of £55,000 mpresenteeither operating or financing activity unr IFRS. 解析 EF公司发行了1,000,000面值，5年期的债券，每年付息一次，票面利息为55,000。 可计算出债券票面利率为55,000/1,000,000=5.5%。 已知发行时市场利率（effective interest rate）为6%。 债券会计处理用“effective interest rate metho。 可以先求出债券发行时候的市场价格，也就是债券的入账价值 N=5, I/Y=6%, PMT=55,000, FV=1,000,000 求出PV=978,938，2010年期初发行债券后公司增加一笔负债liability 978,938。 按照effective interest rate metho会计处理方法，每年年底实际收到的coupon 55,000是现金流量表的数字，不等于损益表中的利息费用。损益表中的interestexpense = 978,938×6%=58,736 ，A、C说法错误。 2010年年初发行债券，发行时债券入账价值为978,938，一年后债券价值增加了这一年的利息费用58,736，但是同时实际归还了利息55,000，因此年末债券账面价值=978,938+58,736-55,000=982,674（BASE法则），B正确。 CFO应该是55000？