公司債 - 會計

Q：Cap CO. produces and sells bottle capping equipment for soft drink and spring water bottlers.
To finance its operations,Caps Co. issued $20,000,000 of 5 years,9%bonds with interest payable semiannually
at an effective interest rate of 10%.Determine the present value of the bonds payable.


A：
20,000,000*9%*(12分之6)=900,000

20,000,000*0.61391+900,000*7.72173
=12,278,200+6,949,557
=19,227,757


想不通12,278,200以及6,949,557各代表的是什麼值

懇請版上高手解惑 謝謝:)

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