ademon
2天前此處的Amortization of the premium bond=intertest expense-coupon payment(<0,since yield<coupon rate) is subtracted from the bond liability (B/S) 的含義。請(qǐng)問這個(gè)數(shù)值是正數(shù)還是負(fù)數(shù)。
另外此處的公式與Effective interes rate method 的公示不一致:interest expense=coupon-premium amotrization
