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来源：百度知道 编辑：UC知道 时间：2024/05/16 04:09:28
Bonds Issued at a Discount
Suppose Anderson issues 100 of 5-year,8% bonds at $92,278 on January 1,2009 when the market interest rate is 10%.The interest will be paid on July 1 and January 1 of each year.Anderson will have to repay a total of $140,000,which consists of the $4,000 every 6 months for five years and $100,000 at maturity.Thus,Anderson will repay $47,722($140,000-$92,278) more than wasborrowed.This $47,722 must be spread over10 six-month periods.We can consider the problem from another aspect.The total cost is increased by the $7,722 discount,sincemore is to be repaid at maturity than was borrowed.Thus,the $4,000 periodic interest payment is increased by $772.20 of discount amortization each period.
Suppose Anderson issues 100 of 5-year,8% bonds at $92,278 on January 1,2009 when the market interest rate is 10%.The interest will be paid on July 1 and January 1 of each year.Anderson will have to repay a total of $140,000,which consists of the $4,000 every 6 months for five years and $100,000 at maturity.Thus,Anderson will repay $47,722($140,000-$92,278) more than wasborrowed.This $47,722 must be spread over10 six-month periods.We can consider the problem from another aspect.The total cost is increased by the $7,722 discount,sincemore is to be repaid at maturity than was borrowed.Thus,the $4,000 periodic interest payment is increased by $772.20 of discount amortization each period.
贴现发行的债券
假设安德森问题100 5年，在1月92.278美元％1,2009 8时，债券市场利率为10％。利息将于7月1日和1月1每year.Anderson将不得不支付偿还总额14万美元，其中的4,000元每6个月由5年和maturity.Thus 10万美元，安德森将偿还47.722美元（$ 140,000 - 92278美元）比wasborrowed.This多47.722美元必须传播over10 6个月periods.We可以考虑的问题从另一个aspect.The总成本增加了七七二二美元折扣，sincemore是要在到期偿还比borrowed.Thus，4,000元的定期支付利息额增加摊销的折扣每个时期772.20
折价发行有息债券。
假设Anderson 于2009年1月1日，以8%的折扣价，发行5年期100股债券金额为 92,278美元 ，此时市场利率是10% ，每年付息日是七月一日和一月一日，Anderson 须偿付投资人总额140,000美元，（包括每6个月一次付息，共5年的利息4,000美元和债券到期应付款100,000美元）。这样，Anderson将比原借的款项多付47,722美元($140,000-$92,278)，这47,722美元将分摊在（每6个月为一期间）10次中。从另个方面，我们可以考虑这个问题。总成本（因发行折扣）增加了7,722美元，而且还要比借款额多付“到期应付款”，这样，4,000美元的应付定期利息款，每一期间的折扣摊销又增加了772.2美元。