美國CPA模擬試題：長期負債和應付債券（一）

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來源: 正保會計網校編輯： 2015/01/19 14:05:06　字體：大小

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　　為了幫助參加2015年美國cpa考試的學員鞏固知識，提高備考效果，正保會計網校特為大家整理了美國CPA考試模擬試題，希望幫助廣大考生一起學習一起進步。

The market price of a bond issued at a premium is equal to the present value of its principal amount:

a. And the present value of all future interest payments, at the stated interest rate.

b. Only, at the market (effective) interest rate.

c. And the present value of all future interest payments, at the market (effective) interest rate

d. Only, at the stated interest rate.

Explanation

Choice "c" is correct. To determine the market price of a bond, the present value of the principal is added to the present value of all interest payments, using the market interest rate.

Choice "d" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.

Choice "a" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.

Choice "b" is incorrect. The market interest rate is used in calculating the price of the bond; however, all the interest payments must also be taken into consideration.

【我要糾錯】責任編輯：藍色天空