问题如下：
Bond G, described in the exhibit below, is sold for settlement on 16 June 2014.
Annual Coupon 5%
Coupon Payment Frequency Semiannual
Interest Payment Dates 10 April and 10 October
Maturity Date 10 October 2016
Day Count Convention 30/360
Annual Yield-to-Maturity 4%
The accrued interest per 100 of par value for Bond G on the settlement date of 16 June2014 is closest to:
选项：
A. 0.46.
B. 0.73.
C. 0.92.
解释：
C is correct.
The accrued interest per 100 of par value is closest to 0.92. The accrued interest is determined in the following manner: The accrued interest period is identified as66/180. The number of days between 10 April 2014 and 16 June 2014 is 66 days based on the 30/360 day count convention. (This is 20 days remaining in April + 30 days in May +16 days in June = 66 days total). The number of days between coupon periods is assumed to be 180 days using the 30/360 day convention.
where:
t = number of days from the last coupon payment to the settlement date
T = number of days in the coupon period
t/T= fraction of the coupon period that has gone by since the last payment
PMT = coupon payment per period
老师这个公式在哪个知识点，麻烦讲解一下，谢谢！
