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木木RJ · 2021年10月24日

amortization cost 需要用吗?

NO.PZ2017102901000068

问题如下:

A company issues $30,000,000 face value of five-year bonds dated 1 January 2015 when the market interest rate on bonds of comparable risk and terms is 5%. The bonds pay 4% interest annually on 31 December. Based on the effective interest rate method, the carrying amount of the bonds on 31 December 2015 is closest to:

选项:

A.

$28,466,099.

B.

$28,800,000.

C.

$28,936,215.

解释:

C is correct.

N=5,I/Y=5,FV =$30,000,000.00,PMT= $1,200,000.00,PV= $28,701,157.00

The following table illustrates interest expense, premium amortization, and carrying amount (amortized cost) for 2015.

Alternatively, the following illustrates the keystrokes for many financial calculators to calculate the carrying value at the end of first year of $28,936, 215:

N=4,I/Y=5,FV =$30,000,000.00,PMT= $1,200,000.00,PV= 28,936, 215

感觉答案的里分摊成本根本用不上啊,用BASE法则计算就可以了

1 个答案

Kiko_品职助教 · 2021年10月25日

嗨,努力学习的PZer你好:


是的。直接用base法则计算这样比较好理解不容易出错。其实都是一个意思。

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