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Jane Z · 2020年09月27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

选项C $52.72 is reported as CFO or CFF 也没有错呀，在IFRS下，interest expense进入I/S既可以是CFO也可以是CFF，归还的本金70-52.72=17.28 计入CFF呀，不明白为什么C错了

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1 个答案

纠纠_品职答疑助手 · 2020年09月28日

嗨，爱思考的PZer你好：


在计算现金流CFO 和CFF的时候，是看实际支付的金额，实际支付的是$70的Coupon，并非是我们计算的利息费用？


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