开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)|3.2.5(安卓)APP下载

XIUGINGMAN · 2020年10月03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.

像请问一下amortization of premium和amortized cost 的区别在哪里,这两个需要怎么理解

1 个答案

Olive_品职助教 · 2020年10月05日

嗨,努力学习的PZer你好:


折价发行和溢价发行的债券,其发行时市场价格和其票面价值的差,会逐渐在bond的账面价值中摊销,账面价值最终会变成票面价值。

在bond的后续计量中,账面价值体现的是其amortized cost,损益表中的interest expense和coupon的差额是amortization of the premium or discount。

你可以看一下基础班讲义364页这个表格:

第二列的1051.54 1035.66 1018.52就是amortized cost,也是bond的carrying value。第三列interest expense和第四列coupon的差额就是 amortization of premium。


-------------------------------
加油吧,让我们一起遇见更好的自己!


  • 1

    回答
  • 3

    关注
  • 611

    浏览
相关问题

NO.PZ2017102901000069问题如下 For a bonissuea premium, using the effective interest rate metho the:A.carrying amount increases eayear.B.amortization of the premium increases eayear.C.premium is evenly amortizeover the life of the bonB is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. C没看懂,为什么不对

2022-10-10 16:24 11 · 回答

NO.PZ2017102901000069 问题如下 For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. B的amotization of the premium 和amortization cost 搞错了,哎amortization cost是下降的,因为是bonpayable但是amortization of premium指的就是摊销的本身

2022-09-23 00:06 2 · 回答

NO.PZ2017102901000069问题如下For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.排除法得出答案,但不理解int. expense - int. payment具体指哪部分,能拿视频里的例子讲一下吗?1051 + 1051*8% - (84+16) = 1035,amort. premium = int. expense - int. payment是“谁-谁”?

2022-03-22 12:03 1 · 回答

NO.PZ2017102901000069 amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.premium不是在bon存续期内被摊销完的吗?

2021-10-11 22:41 1 · 回答

amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.随着时间的推移,interest和coupon的差异越来越小,amortization of premium为什么会越来越大呢?

2020-10-31 17:23 1 · 回答