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艾米娜姆💫 · 2025年05月10日

请问这道题的interest income 是应收利息？计入I/S的不应该是实收利息么

  1. CFA II
  2. FRA

NO.PZ2023040501000006

问题如下：

Dagmar AG is a European-based manufacturing firm that prepares its financial statements according to International Financial Reporting Standards (IFRS). Two members of Dagmar’s treasury group, Henrik Ferdinand and Adele Christoph, are reviewing Dagmar’s portfolio of investments.


The contribution from the investment in Alme to Dagmar’s net earnings (in thousands) for 2017 is closest to:

选项：

A.

€222.

B.

€234.

C.

€200.

解释：

The investment in Alme was classified as held to maturity. Therefore, Dagmar would use amortized cost as the method to account for the investment, and the effect on net earnings would be the interest revenue earned for the year at the effective market rate at the time of purchase by Dagmar (6%).

The interest revenue (in thousands) for 2013 can be calculated:

Market rate at issue × Book value at the beginning of the year (see supporting calculations for the book value): 6.0% × €3,705.6 = €222.3


222 是摊余成本*实际利率是应收利息

最终计入NI的利息不应该是实际收到的利息 面值*coupon rate =200么？？

我看基础班 讲的也是实收利息计入I/S啊？

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1 个答案

王园圆_品职助教 · 2025年05月10日

同学你好，你肯定搞错了，对于记为 HTM的债券来说，计入利润表的一直是用 债券此时的amortized cost *初始发行时候的利率 计算得到的interest income

你这个公式计算的是coupon payment，coupon payment一直是需要分成本金归还和利息收入两部分分别记账的

以下是基础班一道相关例题的截图，你看黄色部分和助教上面的黄色公式是一致的，注意蓝色部分是你的理解，但是并不是这题的interest income的计算方式



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