这道题直接根据market int rate5%和coupon rate6%就可以判断是溢价了吧，直接选C

问题如下：

A company issues $1,000,000 face value of 10-year bonds on 1 January 2015 when the market interest rate on bonds of comparable risk and terms is 5%. The bonds pay 6% interest annually on 31 December. At the time of issue, the bonds payable reflected on the balance sheet is closest to:

选项：

$926,399.

$1,000,000.

$1,077,217.

解释：

C is correct.

The bonds will be issued at a premium because the coupon rate is higher than the market interest rate.

N=10, I/Y=5, FV=1,000,000, PMT=60,000, → PV=1,077,217