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2022-04-11 16:1412 For a bond issued at a premium, using the effective interest rate method, theA carrying amount increases each year.B amortization of the premium increases each year.C premium is evenly amortized over the life of the bond.12 B is correct. The amortization of the premium equals the interest paymentminus the interest expense. The interest payment is constant and the interestexpense decreases as the carrying amount decreases. As a result, the amortiza-tion of the premium increases each year.1）這一題講到amortization of the premium的時候考慮正負號嗎？2）amortization of the premium有沒有統(tǒng)一的公式？3）如果amortization of the premium=Interest-Coupon的話得出來是負數(shù)，是不斷下降的，反過來Coupon-Interest的話是正數(shù)，是不斷上升的。應(yīng)該以哪個為準(zhǔn)？
所屬：CFA Level I > Financial Reporting and Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Sinny助教
2022-04-11 18:37
該回答已被題主采納
同學(xué)你好，amortization of the premium bond不考慮正負號，看的就是這個amortization的絕對值哈
amortization of premium指的就是每一期premium bond賬面價值下降的金額，也就是coupon payment和interest兩者之間的差額哈
溢價債券每年的amortization是不斷上升的哈
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