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
N=5 IY=8 PMT= 10,000 FV=1,000,000 结果等于-720,510.3啊
这是咋回事