是note上的练习 A firm issued a $10 million bond with a 6% coupon rate, 4-year maturity, and annual interest payments when market interest rate are 7%. if the market rate changes to 8% and the bonds are carried at amortized cost, the book value of the bonds at the end of the first year will be: A.$ 9,484,581 B.$ 9,661,279 C.$ 9,737,568 我选的是A 但是答案是C 但市场利率变成8%以后不是应该按8%的利率重新折算一次 得到新的beginning book value 然后再计算第一年末的值吗? 另外,the bonds are carried at amortized cost是什么意思呢. 请各位指教,谢谢. | 
发表于 2009-2-5 14:04
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