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

返回

louisa璐 · 2021年10月17日

这道题计算器可以用计算pv的流程吗？

  1. CFA I
  2. FRA

NO.PZ2018062004000194

问题如下：

A three-years bond face valued is $1000 with 7% coupon rate annual payment, and the current market interest rate is 5%, which of the following statement is most likely correct (assume under IFRS):

选项：

A.

the amortization cost at year one is 950.

B.

the interest expense at year one is $52.72.

C.

$52.72 is reported as CFO or CFF

解释：

Answer is B, the bond price=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first year interest expense=1054*5%=52.72, and amortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reported as CFO or CFF outflow under IFRS

可以用计算pv的流程吗？
添加评论
1 个答案

Kiko_品职助教 · 2021年10月18日

嗨，爱思考的PZer你好：


可以啊。求bond价格就是用计算器第三行求的pv

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

  • 1

    回答

  • 0

    关注

  • 315

    浏览
相关问题

NO.PZ2018062004000194问题如下A three-years bonfavalueis $1000 with 7% coupon rate annupayment, anthe current market interest rate is 5%, whiof the following statement is most likely corre(assume unr IFRS):A.the amortization cost yeone is 950.B.the interest expense yeone is $52.72.C.$52.72 is reporteCFO or CFFAnswer is the bonprice=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first yeinterest expense=1054*5%=52.72, anamortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reporteCFO or CFF outflow unr IFRSCoupon payment 是70 在会计中是cfo流出，interest expense是52.72在分析师看来是cfo流出，那站在分析师角度，会计准则记的cfo不应该是高估了吗？分析师看来cff是17.28而会计里没有，那会计不应该是低估吗？

2023-07-17 08:18 1 · 回答

NO.PZ2018062004000194 问题如下 A three-years bonfavalueis $1000 with 7% coupon rate annupayment, anthe current market interest rate is 5%, whiof the following statement is most likely corre(assume unr IFRS): A.the amortization cost yeone is 950. B.the interest expense yeone is $52.72. C.$52.72 is reporteCFO or CFF Answer is the bonprice=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first yeinterest expense=1054*5%=52.72, anamortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reporteCFO or CFF outflow unr IFRS 老师，我输入计算器的是N=3，I/Y=5，PMT=-70，FV=1000.算出来的PV比1000低。是我哪输入错误么？

2022-08-18 09:16 2 · 回答

NO.PZ2018062004000194问题如下A three-years bonfavalueis $1000 with 7% coupon rate annupayment, anthe current market interest rate is 5%, whiof the following statement is most likely corre(assume unr IFRS):A.the amortization cost yeone is 950.B.the interest expense yeone is $52.72.C.$52.72 is reporteCFO or CFFAnswer is the bonprice=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first yeinterest expense=1054*5%=52.72, anamortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reporteCFO or CFF outflow unr IFRS不明白C错在哪里，ifrs允许interest计入CFO或CFF呀

2022-05-01 23:57 2 · 回答

NO.PZ2018062004000194问题如下A three-years bonfavalueis $1000 with 7% coupon rate annupayment, anthe current market interest rate is 5%, whiof the following statement is most likely corre(assume unr IFRS): A.the amortization cost yeone is 950. B.the interest expense yeone is $52.72. C.$52.72 is reporteCFO or CFF Answer is the bonprice=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first yeinterest expense=1054*5%=52.72, anamortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reporteCFO or CFF outflow unr IFRS如题

2022-04-10 17:38 1 · 回答