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HL · 2022年03月22日

能一下int. expense - int. payment吗?

NO.PZ2017102901000069

问题如下:

For a bond issued at a premium, using the effective interest rate method, the:

选项:

A.

carrying amount increases each year.

B.

amortization of the premium increases each year.

C.

premium is evenly amortized over the life of the bond

解释:

B is correct.

The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.

排除法得出答案,但不理解int. expense - int. payment具体指哪部分,能拿视频里的例子讲一下吗?


1051 + 1051*8% - (84+16) = 1035,amort. premium = int. expense - int. payment是“谁-谁”?

1 个答案
已采纳答案

Kiko_品职助教 · 2022年03月23日

嗨,爱思考的PZer你好:


债券的发行可以是平价可以是溢价也可能是折价,如果是折价和溢价,那么超出和少余的部分就需要每年进行摊销,这样债券价格就会在到期日慢慢回归面值了。

在有效利率法,也就是摊余成本法中,每年进行 摊销的金额是不一样的,如果是溢价债券,因为它会慢慢回归面值,所以每年的账面价值会下降,那么 每年的利息费用就会下降。

因为期末的账面价值= 期初的账面价值+int expense-coupon(就是int payment)=期初账面价值-对溢价的摊销

所以每年对溢价的摊销=Coupon(int payment)-int expense,其中Coupon每年不变,int每年变小(int= 期初账面价值*有效利率,账面价值逐年下降,有效利率不变), 所以每年对溢价的摊销是上升的。


1051*8%是int expense,int payment是100,溢价摊销部分是100-1051*8%

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