Jiarong · 2020年02月28日
问题如下：
At the beginning of 2013, company M issued 5-year bonds with the face value of $2,000,000. The market interest rate is 6%, every 31 December the bonds will pay 5% coupon. At the time of issuance, the bonds payable can be calculated to be:
选项：
A.$1,915,753
B.$2,000,000.
C.$957,876
解释：
A is correct. Notice that the market interest rate is greater than the coupon rate, the bond is a discount bond.
N=5, I/Y=6, FV=2,000,000, PMT=100,000, → PV=1,915,753
如何可以看出是折价发行？
NO.PZ2018062018000065问题如下the beginning of 2013, company M issue5-yebon with the favalue of $2,000,000. The market interest rate is 6%, every 31 cember the bon will p5% coupon. the time of issuance, the bon payable ccalculateto be:A.$1,915,753B.$2,000,000.C.$957,876A is correct. Notiththe market interest rate is greater ththe coupon rate, the bonis a scount bonN=5, I/Y=6, FV=2,000,000, PMT=100,000, → PV=1,915,753pv是现值，bon payable是liability，favalue是to maturity的carring value，cfo叫coupon，那每期的int. expense叫什么呢
老师，好 连着做了两道类似的题目，按计算器算出来，不应该是1941026？难道哪里出了问题么？
