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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？
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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

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