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尼克内姆 · 2020年02月27日

问一道题：NO.PZ2018062018000068 [ CFA I ]

  1. CFA I
  2. FRA

问题如下：

PZ company issues three years $1 million with 10% coupon bond pay annually, and market interest rate is 8%, which of the following statement is least likely correct:

选项：

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 at the end of the first year.

解释：

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=$100,000

Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE).

interest payment是现金流量表真实记录的吗？如果是的，是不是这样理解：现金流量表cfo流出计入的还是coupon payment的数字，分析师的观点是观点，但不是现金流量表计入的数字？

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1 个答案

Olive_品职助教 · 2020年02月28日

嗨，爱思考的PZer你好：


是的同学，你的理解是正确的。coupon payment在现金流量表中全部计入CFO。


-------------------------------
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