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 amountb) A premiumc) A discountd) A price below their face amount答案是B为什么呢
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
因为这个债券提供的利息比市场同类产品的利息高，所以他的价格就一定会高于面值。所以是b.
举例来说，如果每张面值100，购买这个债券的买家需要需要支付大约102元。
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!