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tongmopwt · 2020年03月09日

问一道题：NO.PZ2017102901000065

  1. CFA I
  2. FRA

问题如下：

Midland Brands issues three-year bonds dated 1 January 2015 with a face value of $5,000,000. The market interest rate on bonds of comparable risk and term is 3%. If the bonds pay 2.5% annually on 31 December, bonds payable when issued are most likely reported as closest to:

选项：

A.

$4,929,285.

B.

$5,000,000.

C.

$5,071,401.

解释：

A is correct.

The bonds payable reported at issue is equal to the sales proceeds.

N=3, I/Y=3, FV=5,000,000, PMT=125,000, → PV= $4,929,284.72

题目这种问法就是默认计算当年的吗？为什么不减去/加上当年支付的利息+本金部分呢

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纠纠_品职答疑助手 · 2020年03月10日

同学你好：

这道题目是问发行时债券价格在发行时，在账上确认多少。这里因为刚发行，所以没有利息产生和支付。

所以直接按照求债券现值的方法做旧可以了。

加油！

blade8932 · 2022年11月03日

我也有同样的疑惑，题目问的是2015.12.31时的BOND PAYABLE，是不是这个时间点应该减去/加上当年支付的利息+本金部分呢？

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