问题如下图：
选项：
A. 
B. 
C. 
解释：
Olive_品职助教 · 2019年03月30日
对，这里说的是interest payment，是一个现金流的概念，指的就是coupon，注意单词payment的意思就是支付。而对应的利润表里的费用使用的是interest expense的说法。我们也可以用interest和coupon两个单词。加油
芍洋 · 2021年01月26日
最后一句话意思是说interest expense也可以用coupon expense表述吗
Olive_品职助教 · 2021年01月26日
芍洋同学你好，不是这个意思，损益表的利息费用就表达为interest expense。如果看到interest payment这个表述，重点在后面“payment”这个单词上，payment是现金流概念，而expense是损益表概念的。
NO.PZ2018062018000068 问题如下 PZ company issues three years $1 million with 10% coupon bonpannually, anmarket interest rate is 8%, whiof the following statement is least likely correct: A.interest expense is $84,123 in first year. B.interest payment is $100,000 in first year. C.carrying amount is 1,051,542 the enof the first year. C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542.Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE). 是在enof the first year付pmt，还是在begging of the seconyear付?比如1月1日发的annubon支付的pmt的日期是12月31日吗
NO.PZ2018062018000068 问题如下 PZ company issues three years $1 million with 10% coupon bonpannually, anmarket interest rate is 8%, whiof the following statement is least likely correct: A.interest expense is $84,123 in first year. B.interest payment is $100,000 in first year. C.carrying amount is 1,051,542 the enof the first year. C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542.Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE). interest expense在实务中的意义是？不是特别理解还是说I/S上就是这么强制规定？虽然我会做这道题，但是难以理解interest expense和interest payment区别
NO.PZ2018062018000068问题如下PZ company issues three years $1 million with 10% coupon bonpannually, anmarket interest rate is 8%, whiof the following statement is least likely correct: A.interest expense is $84,123 in first year. B.interest payment is $100,000 in first year. C.carrying amount is 1,051,542 the enof the first year. C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542.Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE).为什么I/Y是用market interest rate，算PMT是用coupon rate来算？分不清这两个概念
interest payment is $100,000 in first year. carrying amount is 1,051,542 the enof the first year. C is correct, N=3, I/Y=8, FV=$1,000,000, PMT=$100,000, PV=$1,051,542. Interest expense=$1,051,542*8%=$84,123, interest payment=PMT=$100,000 Carrying amount=1,051,542+84,123-100,000=1,035,665(BASE). interest payment是现金流量表真实记录的吗？如果是的，是不是这样理解现金流量表cfo流出计入的还是coupon payment的数字，分析师的观点是观点，但不是现金流量表计入的数字？
还是想请问一下B+A-S=E，为啥要加A，减去S呢？