jay1180 · 2022年11月30日

# 扣了1000再×6%？

NO.PZ2016012102000157

At the beginning of 2017, PZ company enters a finance lease for 5 years with annual payments of $1,000 paid in front. The interest rate on the lease is 6%, which of the following statements is the most correct? 选项： A. The amount of interest expense recognized by PZ in 2017 is closest to$207.91.

B.

The amount of interest expense recognized by PZ in 2017 is closest to $252.74. C. The amount of interest expense recognized by PZ in 2017 is closest to$267.91.

A is correct.

At the beginning of 2017, use BGN mode: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11

The first payment is made, therefore the finance lease liability is $4465.11 -$1000=$3465.11 The amount of interest expense recognized by PZ in 2017 is$3465.11 × 6%=$207.91 考点：债券利息费用的计算 根据已知信息，annual payment paid in front, 所以是BGN模式，用计算器得出债券的初始价值。 使用BGN模式：N=5； I/Y=6； PMT=1,000； FV=0，CPT PV=4465.11 2017年初，确认债券价值$4465.11

2017年初，由于$1000利息已付，因此融资租赁债务的价值 =$4465.11 - $1000 =$3465.11

2017年末，计算第一期确认的利息费用 = 融资租赁债务的价值 * 市场利息率(market interest rate) = $3465.11×6%=$207.91

PZ 2017年确认的利息费用金额为$207.91 是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢 ###### 1 个答案 lynn_品职助教 · 2022年11月30日 嗨，努力学习的PZer你好： 是因为，已经期初还了就不用算利息了，所以不是4465.11×6%，这么理解对么，谢谢 是的，同学理解的完全没错哈。 因为题干中说了$1,000 paid in front，证明2017年年初的时候已经把1000支付出去了，相当于租赁债务价值在年初就已经变成3465.11了。

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