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

一颗自然卷 · 2018年10月10日

问一道题:NO.PZ2017102901000069 [ CFA I ]

问题如下图:

    

选项:

A.

B.

C.

解释:

c选项为什么不对呢?


1 个答案

品职辅导员_小明 · 2018年10月11日

C选项错在了evenly,并不是平均的分摊,是逐年递减的,每年的数字都不一样

  • 1

    回答
  • 0

    关注
  • 370

    浏览
相关问题

NO.PZ2017102901000069问题如下 For a bonissuea premium, using the effective interest rate metho the:A.carrying amount increases eayear.B.amortization of the premium increases eayear.C.premium is evenly amortizeover the life of the bonB is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. C没看懂,为什么不对

2022-10-10 16:24 11 · 回答

NO.PZ2017102901000069 问题如下 For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. B的amotization of the premium 和amortization cost 搞错了,哎amortization cost是下降的,因为是bonpayable但是amortization of premium指的就是摊销的本身

2022-09-23 00:06 2 · 回答

NO.PZ2017102901000069问题如下For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.排除法得出答案,但不理解int. expense - int. payment具体指哪部分,能拿视频里的例子讲一下吗?1051 + 1051*8% - (84+16) = 1035,amort. premium = int. expense - int. payment是“谁-谁”?

2022-03-22 12:03 1 · 回答

NO.PZ2017102901000069 amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.premium不是在bon存续期内被摊销完的吗?

2021-10-11 22:41 1 · 回答

amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.随着时间的推移,interest和coupon的差异越来越小,amortization of premium为什么会越来越大呢?

2020-10-31 17:23 1 · 回答