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CFA问答
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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。
已回答就是因为资不抵债才没法严格按照顺序来啊,如果清算时资产价值完全是充足的,该拿多少,拿多少,都够,那还会有人去纠结这个顺序吗?而对于所谓优先权的妥协,那是没办法啊,为了可以顺利处置必须达成一致,那这不是造成顺序不能被完美执行的原因吧,原因那肯定是不够分啊,是实际中要照顾各方利益啊,这题逻辑不太通啊。
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