问题如下图：
选项：
A. 
B. 
C. 
解释：
答案是不是错了。因为10000中只有10000-（43121*8%）=6550.32的部分是用来归还本金的吧，所以ending balance应该是43121-6550.32=36570.68。对应的 int expense= 36570.68* 8%= 2925.65。
竹子 · 2017年10月17日
这一题是类似于先付年金的形式，所以和后付有一点不同。
不同之处主要在于，payment是在期初立即支付的，那么在第一年的时候相当于利息费用还没有产生，就已经支付了10000，此时这10000相当于全部 归还的本金，所以此时liability立即减少至43121-10000=33121，利息费用=33121*0.08=2650.
但这个2650在第一个payment时是没有支付的，它要等到第二个payment才支付，也就是第二年的期初支付的10000。那么在第二年的10000中，包含了第一年的利息2650， 剩余部分（10000-2650=7350）是支付的本金，那么在第二年中，支付了10000之后，liability就等于33121-7350=25771，第二年的利息费用就等于25771*0.08.
所以在先付里，利息费用相当于是应计利息，延后于下一年年初支付。
具体过程如下，可以自己试着写一下
NO.PZ2016012102000157 问题如下 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 其中的payment里 有利息有摊销。那最开始付的这1000，相当于本金摊销吗
NO.PZ2016012102000157 问题如下 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢
NO.PZ2016012102000157问题如下the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 如题
NO.PZ2016012102000157 老师，我知道这题是用BGN模式，但我用了NPV来算，算出来结果跟解析是一样的。但是我不知道为什么这题可以用计算器第三行的PV键来算。 感觉我是某个知识点读漏了，但就是不知道哪里漏了，请老师指点一下，谢谢。
NO.PZ2016012102000157 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? 正确答案是: A A The amount of interest expense recognizePZ in 2017 is closest to $207.91. B The amount of interest expense recognizePZ in 2017 is closest to $252.74. C The amount of interest expense recognizePZ in 2017 is closest to $267.91.