NO.PZ2016012102000151
问题如下：
When market intertest rates are 8%, a company issues a $1 million bond with a 10% coupon rate, 5 years to maturity, and the interest is paid on an annual.
According to the information, which of the following statements about the bond is correct?
选项：
A.
For the first period the interest expense is $100,000.
B.
For the first period the interest expense is $86,388.
C.
For the first period the interest expense is $80,000.
解释：
B is correct.
the first period the interest expense=market interest rate × book value = 8% × $1,079,854 = $86,388.
考点：债券利息费用的计算
根据已知条件，算出债券的现值为$1,079,854。第一年利息 = 债券账面价值 * 市场利息率(market interest rate ) = $86,388
如题。。。。。。。。。
