紫同学2019-01-07 07:57:01
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. 老师,麻烦讲解一下这道题,我怎么算不出选项中的答案呀,麻烦附一下解题过程。谢谢。
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Yan2019-01-07 10:20:16
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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