年金現值與複利現值 - 會計
By Daniel
at 2022-01-10T20:29
at 2022-01-10T20:29
Table of Contents
鳳山公司於05年1月1日發行面額$200,000之分期還本公司債,票面利率為5%,發行當時 有效利率為7%,每年年底付息一次。本金分二次償還,分別於05年底還本$100,000、06 年底還本$100,000。根據下列的複利現值表,試計算公司債的發行價格為?
05年底本金推回現值:100000*0.93=93000
05年底利息推回現值:200000*5%**0.93=9300
06年底本金推回現值:100000*0.87=87000
06年底利息推回現值:(200000-100000)*5%*0.87=4350
公司債發行價格=93000+9300+87000+4350=193650
請問這題雖然題目只有給複利現值表
但他不是連續兩次都付一樣金額嗎
為什麼不是使用年金現值表呢?
還是其實也可以
這兩個的使用時機有點搞不清楚
謝謝大家
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