问一道题：NO.PZ2017102901000068 [ CFA I ]

NO.PZ2017102901000068问题如下A company issues $30,000,000 favalue of five-yebon te1 January 2015 when the market interest rate on bon of comparable risk anterms is 5%. The bon p4% interest annually on 31 cember. Baseon the effective interest rate metho the carrying amount of the bon on 31 cember 2015 is closest to:A.$28,466,099.B.$28,800,000.C.$28,936,215.C is correct.N=5，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= $28,701,157.00The following table illustrates interest expense, premium amortization, ancarrying amount (amortizecost) for 2015.Alternatively, the following illustrates the keystrokes for many financicalculators to calculate the carrying value the enof first yeof $28,936, 215:N=4，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= 28,936, 215如上，麻烦老师帮忙一下

NO.PZ2017102901000068 问题如下 A company issues $30,000,000 favalue of five-yebon te1 January 2015 when the market interest rate on bon of comparable risk anterms is 5%. The bon p4% interest annually on 31 cember. Baseon the effective interest rate metho the carrying amount of the bon on 31 cember 2015 is closest to: A.$28,466,099. B.$28,800,000. C.$28,936,215. C is correct.N=5，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= $28,701,157.00The following table illustrates interest expense, premium amortization, ancarrying amount (amortizecost) for 2015.Alternatively, the following illustrates the keystrokes for many financicalculators to calculate the carrying value the enof first yeof $28,936, 215:N=4，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= 28,936, 215 所以我算半天，结果只需要把n往后折一年用4就可以了？

NO.PZ2017102901000068问题如下A company issues $30,000,000 favalue of five-yebon te1 January 2015 when the market interest rate on bon of comparable risk anterms is 5%. The bon p4% interest annually on 31 cember. Baseon the effective interest rate metho the carrying amount of the bon on 31 cember 2015 is closest to:A.$28,466,099.B.$28,800,000.C.$28,936,215.C is correct.N=5，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= $28,701,157.00The following table illustrates interest expense, premium amortization, ancarrying amount (amortizecost) for 2015.Alternatively, the following illustrates the keystrokes for many financicalculators to calculate the carrying value the enof first yeof $28,936, 215:N=4，I/Y=5，FV =$30,000,000.00，PMT= $1,200,000.00，→PV= 28,936, 215只算出了第一步PV 然后就不会了，这道题考察的是什么知识点啊？

NO.PZ2017102901000068 感觉答案的里分摊成本根本用不上啊，用BASE法则计算就可以了

NO.PZ2017102901000068 如题。。。。。。。。。。。。。。。。