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AgnesWu · 2022年05月01日

不明白C错在哪里

  1. CFA I
  2. FRA

NO.PZ2018062004000194

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

不明白C错在哪里，ifrs允许interest计入CFO或CFF呀

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Lucky_品职助教 · 2022年05月05日

嗨，从没放弃的小努力你好：


CFO也好CFF也好，都是现金流量表上的数字，按收付实现制去记录的。我们实际支付的Coupon 是 70 ，这是实际流出的数字。

而52.7是我们根据市场利息和账面价值计算出来的利息费用，这一块是记录损益表的。

有时候实际支付的利息等于计算的利息，但在本题是不相等的。


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就算太阳没有迎着我们而来，我们正在朝着它而去，加油！

AgnesWu · 2022年05月05日

是我没有理解到C选项中的reported，非常感谢

Lucky_品职助教 · 2022年05月05日

嗨，爱思考的PZer你好：


不客气，加油~

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加油吧，让我们一起遇见更好的自己！

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