问题如下:
A company issued five-years bond at face value $1 million with 8% coupon rate annual payment, and the current market interest rate is 9%, which of the following statement will report in I/S at the first year:
选项:
A.$86,499.
B.$80,000
C.$961,103.
解释:
Answer is A, the present value of future payment indicates an issue date value is $961,103.49(FV=1,000,000, PMT=1,000,000*0.08,N=5,I/Y=9 →CPT PV), so interest expense=$961,103.49*9%=$86,499
老师,您好
我没有想明白,为什么是interest expense在第一年记入了I/S中。操作上,第一年不是应该是一个80000的pmt吗?事实上interest exp.这个金额并没有发生?望解答,谢谢~