开发者:上海品职教育科技有限公司 隐私政策详情

应用版本:4.2.11(IOS)｜3.2.5(安卓)APP下载

返回

jay1180 · 2022年11月30日

扣了1000再×6%？

  1. CFA I
  2. FRA

NO.PZ2016012102000157

问题如下：

At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct?

选项：

A.

The amount of interest expense recognized by PZ in 2017 is closest to $207.91.

B.

The amount of interest expense recognized by PZ in 2017 is closest to $252.74.

C.

The amount of interest expense recognized by PZ in 2017 is closest to $267.91.

解释：

A is correct.

At the beginning of 2017, use BGN mode: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11

The first payment is made, therefore the finance lease liability is $4465.11 - $1000=$3465.11

The amount of interest expense recognized by PZ in 2017 is $3465.11 × 6%=$207.91

考点：债券利息费用的计算

根据已知信息，annual payment paid in front, 所以是BGN模式，用计算器得出债券的初始价值。

使用BGN模式：N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.11

2017年初，确认债券价值 $4465.11

2017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.11

2017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91

PZ 2017年确认的利息费用金额为$207.91。

是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢

添加评论
1 个答案

lynn_品职助教 · 2022年11月30日

嗨，努力学习的PZer你好：


是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢


是的，同学理解的完全没错哈。


因为题干中说了$1,000 paid in front，证明2017年年初的时候已经把1000支付出去了，相当于租赁债务价值在年初就已经变成3465.11了。

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

  • 1

    回答

  • 0

    关注

  • 374

    浏览
相关问题

NO.PZ2016012102000157 问题如下 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 其中的payment里 有利息有摊销。那最开始付的这1000，相当于本金摊销吗

2023-09-27 18:12 1 · 回答

NO.PZ2016012102000157问题如下the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ in 2017 is $3465.11 × 6%=$207.91考点债券利息费用的计算 根据已知信息，annupayment paiin front, 所以是BGN模式，用计算器得出债券的初始价值。使用BGN模式N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.112017年初，确认债券价值 $4465.112017年初，由于$1000利息已付，因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91 PZ 2017年确认的利息费用金额为$207.91。 如题

2022-03-27 19:27 1 · 回答

NO.PZ2016012102000157 老师，我知道这题是用BGN模式，但我用了NPV来算，算出来结果跟解析是一样的。但是我不知道为什么这题可以用计算器第三行的PV键来算。 感觉我是某个知识点读漏了，但就是不知道哪里漏了，请老师指点一下，谢谢。

2021-12-12 21:26 1 · 回答

NO.PZ2016012102000157 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? 正确答案是: A A The amount of interest expense recognizePZ in 2017 is closest to $207.91. B The amount of interest expense recognizePZ in 2017 is closest to $252.74. C The amount of interest expense recognizePZ in 2017 is closest to $267.91.

2021-05-05 14:59 1 · 回答