Lev1 关于Non-current liabilities的一个问题 求教！
level1 book3 财务分析的notes p262 non-current liabilities中有段话实在没理解 求教：
"For analysis, the market value of a firm's debt may be more appropriate than its book value. For example, a firm that issued a bond when interest rates were low is relatively better off when interest rates increase. This is because the firm could repurchase the bond at its now-lower market value."
这里标红的两处interest rates是不是都是指市场利率（即实际利率）？如果是的话 市场利率既然增长了 market value不是应该也增长么？怎么会是now-lower?希望有大牛能帮我解释一下这句话 多谢了！ |
发表于 2014-6-27 10:12
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