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
这里为什么不可以用bond valuation methods. 没有考虑PMT？ 如果说是从实际支付本金•interest rate 这个角度考虑，那么什么时候用bond valuation 公式？谢谢解答：）
