請問債券攤提問題? - 會計
By Connor
at 2018-06-07T19:59
at 2018-06-07T19:59
Table of Contents
請教各位會計高手,
若買進一溢價債券(coupon 5% , yield 3%),固定利率債券五年期,
價格為103好了,其隨著時間的流逝,債券的book value應該是逐步
從103往100靠近,有可能中間會因為出售而使book value在到期前突然跳升嗎??
比方說上個月底book value是102..後來下個月初賣了.
.結果賣的booke value是102.2
會有這種情形發生嗎?
感謝
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