作者ap5503 (( ￣ c￣)y▂ξ)
看板Accounting
标题[问题] 公司债
时间Sun Jun 14 00:14:21 2009
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各代表的是什麽值
恳请版上高手解惑 谢谢:)
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◆ From: 58.114.167.66
1F：→ flash5may:12,278,299是复利现值,6多的是年金现值~! 06/14 09:42
2F：推 cle031:同上 06/15 01:32
3F：→ ap5503:谢谢！！ 06/15 11:49