CFA冲冲 · 2021年05月10日
NO.PZ2018062004000197
问题如下：
A company issued a premium bond, if the maturity date approaches, the company’s liability will:
选项：
A. decrease
B. increase
C. remain
解释：
Answer is A, premium bond means that bond price is above bond face value, so bond price will decrease as the bond approach maturity until to par value.
发了一个bond后，负债增加，资产和equity有没有变化NO.PZ2018062004000197 问题如下 A company issuea premium bon if the maturity te approaches, the company’s liability will: A.crease B.increase C.remain Answer is premium bonmeans thbonpriis above bonfavalue, so bonpriwill crease the bonapproamaturity until to pvalue. 用未来现金流折现的方法算的话，当时间缩短，现值不应该increase吗？
NO.PZ2018062004000197 increase remain Answer is premium bonmeans thbonpriis above bonfavalue, so bonpriwill crease the bonapproamaturity until to pvalue.因为题目问的不是公司溢价发行债劵之后公司的负债如何变化么？但是为什么提问解析里面是扯到了债劵价值呢
不太懂
