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逢考必过过过过过过 · 2020年08月04日

问一道题:NO.PZ2017102901000069

问题如下:

For a bond issued at a premium, using the effective interest rate method, the:

选项:

A.

carrying amount increases each year.

B.

amortization of the premium increases each year.

C.

premium is evenly amortized over the life of the bond

解释:

B is correct.

The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.

没明白B和C的区别,请翻译并且讲解一下,谢谢

1 个答案

Olive_品职助教 · 2020年08月04日

嗨,从没放弃的小努力你好:


题目问溢价发行的债券的摊销情况。

B选项是说溢价部分摊销金额是逐年递增的。

C选项是说溢价部分是在债券的期限内平摊的。

amortisation of the premium=coupon - interest expense

溢价发行债券payment是固定不变的,interest expense是逐渐减少的,所以amortisation of the premium是increase的。


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