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rabbit · 2020年07月28日

问一道题：NO.PZ2018062004000194

  1. CFA I
  2. FRA

问题如下：

A three-years bond face valued is $1000 with 7% coupon rate annual payment, and the current market interest rate is 5%, which of the following statement is most likely correct (assume under IFRS):

选项：

A.

the amortization cost at year one is 950.

B.

the interest expense at year one is $52.72.

C.

$52.72 is reported as CFO or CFF

解释：

Answer is B, the bond price=70/1.05+70/(1.05)2+1070/(1.05)3=1054, so first year interest expense=1054*5%=52.72, and amortization cost=1054-(70-52.72)=1036.72. The coupon ($70) is reported as CFO or CFF outflow under IFRS

老师，52.75应该计入的是损益表或 CFO 而不是CFF?

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1 个答案

纠纠_品职答疑助手 · 2020年07月30日

嗨，从没放弃的小努力你好：


同学是这样的。

CFO也好CFF也好，都是现金流量表上的数字，按收付实现制去记录的。我们实际支付的Coupon 是 70 ，这是实际流出的数字。

而52.7是我们根据市场利息和账面价值计算出来的利息费用，这一块是记录损益表的。

有时候实际支付的利息等于计算的利息，但在这种情况下是不想等的。


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


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