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大蒙 · 2018年09月27日

问一道题:C

问题如下图:老师你好,C到期时CG是750为什么是错的?是平摊成50,说到期CG是50吗?

    

选项:

A.

B.

C.

解释:



1 个答案

V哥_品职助教 · 2018年09月28日

held to maturity债券无capital gain

OID bond无capital gain



王思祺 · 2020年06月10日

老师第一张ppt是第几页的 讲义里面怎么没有

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NO.PZ2018062010000003 问题如下 Assuming ththere is a company in Ameriwhere hthe originissue scount (OI tprovision in its tco. One y, this company issues a 15-yezero-coupon bonwith the $2,000 pvalue. investor cis to buy it anpays $1,250 for this bon Suppose he hol it until the maturity te, whiof the following is least likely to true? A.Every yethe investor nee to report $50 his interest income for tpurpose. B.The originissue scount w$750 when he buys this bon C.The capitgain is $750 maturity. C is correct.Accorng to the originissue scount tprovision, the capitgain whiis the fferenbetween the prianthe pvalue nee to average amortizein every tyear’s interest income until the maturity te. So, in this case, the capitgain is $2,000- 1,250 = $750, annee to average amortizefor 15 years, it means eatyear’s amount is $750/15 = $50. The investor still nee to p$1250 for this bonthe beginning without recing the capitgain. So, C is least likely to true.考点OI析债券发行价与面值间差值每年摊销,投资者每年确认interest income,pincome tax,OI券的税基每年随之增加,到期日增加到面值,因此到期日无capitgain。所以C说法不正确,当选。 A是正确的?不是0息债券吗?中间怎么还有50pmt?

2023-04-22 01:52 1 · 回答

NO.PZ2018062010000003 问题如下 Assuming ththere is a company in Ameriwhere hthe originissue scount (OI tprovision in its tco. One y, this company issues a 15-yezero-coupon bonwith the $2,000 pvalue. investor cis to buy it anpays $1,250 for this bon Suppose he hol it until the maturity te, whiof the following is least likely to true? A.Every yethe investor nee to report $50 his interest income for tpurpose. B.The originissue scount w$750 when he buys this bon C.The capitgain is $750 maturity. C is correct.Accorng to the originissue scount tprovision, the capitgain whiis the fferenbetween the prianthe pvalue nee to average amortizein every tyear’s interest income until the maturity te. So, in this case, the capitgain is $2,000- 1,250 = $750, annee to average amortizefor 15 years, it means eatyear’s amount is $750/15 = $50. The investor still nee to p$1250 for this bonthe beginning without recing the capitgain. So, C is least likely to true.考点OI析债券发行价与面值间差值每年摊销,投资者每年确认interest income,pincome tax,OI券的税基每年随之增加,到期日增加到面值,因此到期日无capitgain。所以C说法不正确,当选。 请问B如何理解呢?

2023-02-02 13:17 1 · 回答

请问C为什么错?没看懂

2020-10-27 12:54 1 · 回答

还是没有理解这道题,我觉得只能说最后到maturity的时候,没有capitgain tax,因为amortize到每年计算interest income tax了,但是到期的capitgain仍然是750,不能说到期的capitgain是0.

2020-10-05 00:49 1 · 回答

The originissue scount w$750 when he buys this bon The capitgain is $750 maturity. C is correct. Accorng to the originissue scount tprovision, the capitgain whiis the fferenbetween the prianthe pvalue nee to average amortizein every tyear’s interest income until the maturity te. So, in this case, the capitgain is $2,000- 1,250 = $750, annee to average amortizefor 15 years, it means eatyear’s amount is $750/15 = $50. The investor still nee to p$1250 for this bonthe beginning without recing the capitgain. So, C is least likely to true. 付1250是初始金额,和capitgain有什么关系?

2020-07-08 01:07 1 · 回答