sparkle · 2022年04月10日
NO.PZ2017102901000065
问题如下：
Midland Brands issues three-year bonds dated 1 January 2015 with a face value of $5,000,000. The market interest rate on bonds of comparable risk and term is 3%. If the bonds pay 2.5% annually on 31 December, bonds payable when issued are most likely reported as closest to:
选项：
A.$4,929,285.
B.$5,000,000.
C.$5,071,401.
解释：
A is correct.
The bonds payable reported at issue is equal to the sales proceeds.
N=3, I/Y=3, FV=5,000,000, PMT=125,000, → PV= $4,929,284.72
如题
NO.PZ2017102901000065 问题如下 MianBran issues three-yebon te1 January 2015 with a favalue of $5,000,000. The market interest rate on bon of comparable risk anterm is 3%. If the bon p2.5% annually on 31 cember, bon payable when issueare most likely reporteclosest to: A.$4,929,285. B.$5,000,000. C.$5,071,401. A is correct. The bon payable reporteissue is equto the sales procee.N=3, I/Y=3, FV=5,000,000, PMT=125,000, → PV= $4,929,284.72 Coupon Market rate, 这架发行，只需要选小于面值的那个？
NO.PZ2017102901000065问题如下MianBran issues three-yebon te1 January 2015 with a favalue of $5,000,000. The market interest rate on bon of comparable risk anterm is 3%. If the bon p2.5% annually on 31 cember, bon payable when issueare most likely reporteclosest to: A.$4,929,285. B.$5,000,000. C.$5,071,401. A is correct. The bon payable reporteissue is equto the sales procee.N=3, I/Y=3, FV=5,000,000, PMT=125,000, → PV= $4,929,284.724,929,285是bon折价销售价格，不理解年末的bon payable，请教一下！
题目这种问法就是默认计算当年的吗？为什么不减去/加上当年支付的利息+本金部分呢
