紫同學
2019-01-07 08:1813. Comte Industries issues $3,000,000 worth of three-year bonds dated 1 January 2015. The bonds pay interest of 5.5% annually on 31 December. The market interest rate on bonds of comparable risk and term is 5%. The sales proceeds of the bonds are $3,040,849. Under the straight-line method, the interest expense in the first year is closest to: A. $150,000. B. $151,384. C. $152,042. 老師，這題我怎么算得，要選C，而答案卻要選B呢？麻煩幫忙講解一下：the straight-line method；Amortized cost method；Effective interest rate method,這三種方法的區(qū)別和相同之處呢？
所屬：CFA Level I 視頻位置 相關試題
來源： 視頻位置 相關試題
1個回答
Yan助教
2019-01-07 10:26
該回答已被題主采納
同學你好，straight line method是個特殊的情況，就是每年的利息費用要一樣，所以可以不用BASE法則，直接用更簡便的方法即(face value *coupon rate*年份+face value)-處置時的價格=持有期間總利息。所以是（3000000*5.5%*3+3000000）-3040849=454151.然后用總利息/年份=454151/3=151384.
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追答
the straight-line method；Amortized cost method；Effective interest rate method,這三種方法的區(qū)別和相同之處呢？
straight-line method和Effective interest rate method都是Amortized cost method。只是Effective interest rate method它每年的利息是不等的，是根據(jù)BASE法則算出的，而straight-line method是每年利息相等的，它是個特殊情況。
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