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jay1180 · 2022年11月30日

扣了1000再×6%?

NO.PZ2016012102000157

问题如下:

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.

解释:

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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就算太阳没有迎着我们而来,我们正在朝着它而去,加油!

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NO.PZ2016012102000157问题如下the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? A.The amount of interest expense recognizePZ in 2017 is closest to $207.91. B.The amount of interest expense recognizePZ in 2017 is closest to $252.74. C.The amount of interest expense recognizePZ in 2017 is closest to $267.91. A is correct.the beginning of 2017, use BGN mo: N=5; I/Y=6; PMT=1,000; FV=0, CPT PV=4465.11The first payment is ma, therefore the finanlease liability is $4465.11 - $1000=$3465.11The amount of interest expense recognizePZ 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,annupayment paiin 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=4465.112017年初,确认债券价值 $4465.112017年初,由于$1000利息已付,因此融资租赁债务的价值 = $4465.11 - $1000 = $3465.112017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。 如题

2022-03-27 19:27 1 · 回答

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NO.PZ2016012102000157 the beginning of 2017, PZ company enters a finanlease for 5 years with annupayments of $1,000 paiin front. The interest rate on the lease is 6%, whiof the following statements is the most correct? 正确答案是: A A The amount of interest expense recognizePZ in 2017 is closest to $207.91. B The amount of interest expense recognizePZ in 2017 is closest to $252.74. C The amount of interest expense recognizePZ in 2017 is closest to $267.91.

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