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FrankSun · 2020年01月14日

问一道题：NO.PZ2016012102000157

  1. CFA I
  2. FRA

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

老师，您觉得这个难度的题出的可能性大吗

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1 个答案

Olive_品职助教 · 2020年01月14日

嗨，努力学习的PZer你好：


在lease这里出计算题的可能性不大，但是lease liability的计算和摊销的过程跟bond类似，在bond这个知识点里是需要掌握计算的，而且求PV的方法我们在数量里是重点，必须要掌握的。总体来说这道题难度不大，应该是可以掌握的。不过在lease这里不是重点，了解一下即可。


-------------------------------
虽然现在很辛苦，但努力过的感觉真的很好，加油！


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