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绒谷谷 · 2021年05月05日

那请问如果用ending 模式,是不是直接把N改成4就可以了?

NO.PZ2016012102000157

问题如下:

At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?

选项:

A.

The amount of interest expense recognized by PZ in 2017 is closest to $207.91.

B.

The amount of interest expense recognized by PZ in 2017 is closest to $252.74.

C.

The amount of interest expense recognized by PZ in 2017 is closest to $267.91.

解释:

A is correct.

At the beginning of 2017, use BGN mode: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11

The first payment is made, therefore the finance lease liability is $4465.11 - $1000=$3465.11

The amount of interest expense recognized by PZ in 2017 is $3465.11 × 6%=$207.91

At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?

正确答案是: A

A

The amount of interest expense recognized by PZ in 2017 is closest to $207.91.

B

The amount of interest expense recognized by PZ in 2017 is closest to $252.74.

C

The amount of interest expense recognized by PZ in 2017 is closest to $267.91.

1 个答案
已采纳答案

纠纠_品职答疑助手 · 2021年05月06日

嗨,从没放弃的小努力你好:


对的,但是毕竟还少了一笔现金流,不要忘记把第一笔加上去。

第一笔不用折现,直接加上去就可以了

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努力的时光都是限量版,加油!

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NO.PZ2016012102000157 问题如下 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息,annupayment paiin front, 所以是BGN模式,用计算器得出债券的初始价值。使用BGN模式N=5; I/Y=6; PMT=1,000; FV=0,CPT PV=4465.112017年初,确认债券价值 $4465.112017年初,由于$1000利息已付,因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末,计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 其中的payment里 有利息有摊销。那最开始付的这1000,相当于本金摊销吗

2023-09-27 18:12 1 · 回答

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2022-11-30 10:32 1 · 回答

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2022-03-27 19:27 1 · 回答

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2021-12-12 21:26 1 · 回答