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

闫旭 · 2022年01月17日

A选项

NO.PZ2016012102000196

问题如下:

A firm has generated surplus cash through operating and redeems bonds before maturity. Which of the following equation is most accurate to calculate the gain or loss?

选项:

A.

Gain or loss = carrying value - amortized historical cost of the bonds.

B.

Gain or loss= carrying amount - required amount about the bonds redemption.

C.

Gain or loss= carrying value - face value of the bonds.

解释:

B is correct.

The gain or loss is equal to the bonds' carrying amount minus the cash amount required to redeem the bonds.

考点: 债券赎回

gain or loss=账面价值-赎回的金额

A选项中的减项amortized…,是什么含义,用在哪个知识点里的?
1 个答案

lynn_品职助教 · 2022年01月18日

嗨,从没放弃的小努力你好:


amortized historical cost of the bonds是指债券的摊余成本。

其实简单来说,基本原则就是G/L=账面价值-赎回价值

比如债券账面=90,赎回需要88,相当于公司用88的价格买回了价值90的东西,gain=2

知识点如下:

----------------------------------------------
努力的时光都是限量版,加油!