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王秋宇 · 2022年10月10日

C什么意思?

NO.PZ2017102901000069

问题如下:

For a bond issued at a premium, using the effective interest rate method, the:

选项:

A.

carrying amount increases each year.

B.

amortization of the premium increases each year.

C.

premium is evenly amortized over the life of the bond

解释:

B is correct.

The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.

  • 选项C没看懂,为什么不对

11 个答案
已采纳答案

王园圆_品职助教 · 2022年10月11日

嗨,从没放弃的小努力你好:


同学你好,你没理解C选项的意思“premium is evenly amortized over the life of the bond”

evenly是“平均地”的意思,所以C选项说的是premium会被平均地进行摊销,可是事实上premium每一期摊销的金额都是不相等的,所以C错

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虽然现在很辛苦,但努力过的感觉真的很好,加油!

王秋宇 · 2022年10月11日

C的意思,我理解的对吗? 溢价部分最终会在整个债券期内被摊销。 这个说法没问题啊?

王园圆_品职助教 · 2022年10月10日

嗨,努力学习的PZer你好:


同学你好,系统好像有问题,出现了多次重复回答且无法删除,请忽略看到的重复回答,谢谢!

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努力的时光都是限量版,加油!

王园圆_品职助教 · 2022年10月10日

嗨,爱思考的PZer你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

王园圆_品职助教 · 2022年10月10日

嗨,从没放弃的小努力你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

王园圆_品职助教 · 2022年10月10日

嗨,爱思考的PZer你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
加油吧,让我们一起遇见更好的自己!

王园圆_品职助教 · 2022年10月10日

嗨,爱思考的PZer你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
努力的时光都是限量版,加油!

王园圆_品职助教 · 2022年10月10日

嗨,努力学习的PZer你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
努力的时光都是限量版,加油!

王园圆_品职助教 · 2022年10月10日

嗨,从没放弃的小努力你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

王园圆_品职助教 · 2022年10月10日

嗨,努力学习的PZer你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
加油吧,让我们一起遇见更好的自己!

王园圆_品职助教 · 2022年10月10日

嗨,从没放弃的小努力你好:


同学你好,解释就是针对C选项的,你是这里句子没有看懂?“The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.”

本题针对的是以下讲义截图中粉色星星部分的结论

由于amortization of the premium= interest expense - interest payment 

其中interest expense = 每期期初的bond carrying value * interest rate——每期都在变化,因为carrying value溢价发行的债券每期会随着摊销而变小

interest payment = coupon payment = coupon rate*bond face value——每期不变

所以两者相减以后的amortization of the premium的绝对值一直在变小

又由于溢价发行的债券,每期的coupon payment是大于interest expenses的,所以以上公式实际得出的是一个负数的值

负数的绝对值不断变小实际负数是不断在变大的,所以C错


----------------------------------------------
虽然现在很辛苦,但努力过的感觉真的很好,加油!

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