紫同学2019-01-07 08:18:58
紫同学13. Comte Industries issues $3,000,000 worth of three-year bonds dated 1 January 2015. The bonds pay interest of 5.5% annually on 31 December. The market interest rate on bonds of comparable risk and term is 5%. The sales proceeds of the bonds are $3,040,849. Under the straight-line method, the interest expense in the first year is closest to: A. $150,000. B. $151,384. C. $152,042. 老师，这题我怎么算得，要选C，而答案却要选B呢？麻烦帮忙讲解一下：the straight-line method；Amortized cost method；Effective interest rate method,这三种方法的区别和相同之处呢？
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Yan2019-01-07 10:26:05
Yan同学你好，straight line method是个特殊的情况，就是每年的利息费用要一样，所以可以不用BASE法则，直接用更简便的方法即(face value *coupon rate*年份+face value)-处置时的价格=持有期间总利息。所以是（3000000*5.5%*3+3000000）-3040849=454151.然后用总利息/年份=454151/3=151384.
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the straight-line method；Amortized cost method；Effective interest rate method,这三种方法的区别和相同之处呢？
straight-line method和Effective interest rate method都是Amortized cost method。只是Effective interest rate method它每年的利息是不等的，是根据BASE法则算出的，而straight-line method是每年利息相等的，它是个特殊情况。
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