紫同学2019-01-06 21:54:14
10. 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: A. $28,466,099. B. $28,800,000. C. $28,936,215. 请老师讲解一下这道题。谢谢。
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Yan2019-01-07 10:19:16
同学你好,题目问债券2015年底的账面价值,要先求出债券的价格,再根据BASE法则求它的2015年底的账面价值。解析如下图
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