返回列表 发帖

[CFA level 1模拟真题]Version 5 Questions-Q29

Q29. Assume U.S.GAAP (generally accepted accounting principles) applies unless otherwise noted. When market interest rates increase, will a company that issued fixed – rate debt prior to the increase in rates most likely experience a(n):

 

Economic loss?

Change in the amount of debt recorded on the balance sheet?

A

No

No

B

No

Yes

C

Yes

No

D

Yes

Yes

答案详解如下:

Q29. A  Study Session   10-45-d

An increases interest rates would reduce the market value of the debt and pro duce an economic gain for the issuing company; a change in market interest rates would not affect the amount of debt recorded on the issuing company's balance sheet.

TOP

TOP

11

TOP

a

TOP

a

TOP

thanks

TOP

e

e

TOP

c

TOP

a

TOP

返回列表