一道英语的财务会计题
问题描述：
一道英语的财务会计题
A corporation plans to issue $1,000,000 of 12% bonds at a time when the market rate for similar bonds is 10%, the bonds can be expected to sell at:
a)Their face amount
b)A premium
c)A discount
d)A price below their face amount
答案是B为什么呢
答
B）溢价销售!因为票面的报酬率比市场利率高,当然企业不会那么傻~所以就要以比票面价值高的价格卖掉它,来使债券的实际报酬率与市场利率一样~c）折价销售,道理同上!