问题如下：
Consolidated Enterprises issues €10 million face value, five-year bonds with a coupon rate of 6.5 percent. At the time of issuance, the market interest rate is 6.0 percent. Using the effective interest rate method of amortization, the carrying value after one year will be closest to:
选项：
A.€10.17 million.
B.€10.21 million.
C.€10.28 million.
解释：
A is correct.
The coupon rate on the bonds is higher than the market rate, which indicates that the bonds will be issued at a premium. Taking the present value of each payment indicates an issue date value of €10,210,618. The interest expense is determined by multiplying the carrying amount at the beginning of the period (€10,210,618) by the market interest rate at the time of issue (6.0 percent) for an interest expense of €612,637. The value after one year will equal the beginning value less the amount of the premium amortised to date, which is the difference between the amount paid (€650,000) and the expense accrued (€612,637) or €37,363. €10,210,618 – €37,363 = €10,173,255 or €10.17 million.
按照base法则 计算出 B=10210618，A=10210618*6%=612637，S=10210618*6.5%=663690，其中 612637是分析师认为的CFO的流出 剩余663690-612637=51053是还掉的本金，所以剩下的E应该等于 10210618-51053=10159565；这个计算正确吗？
