请问关于财务管理中债券发行时的折溢价摊销问题 财务管理, 债券

wo5u

interest expense=book value * market rate.

如果是溢价发行，那么interest expense显然小于coupon.那为什么还说the amortization of the bond's premium will serve to "reduce" the interest expense that is shown on the income statement 呢？想不明白呀，请赐教。

这种债券价格摊销的本质到底是什么呢？

谢谢！

yanlixia20

以下是引用single在2005-9-28 0:23:00的发言：
it is good question

I can't agree with you any more.

single

it is good question

banbi

i see really

banbi

i  see

adler557

哦，原来是这样

[em01]

unic_chen

coupon payment > interest expense，所以产生premium amortization;

因为premium amortization 扣减了BV，所以下一年的interest expense 就减少了（market rate不变）；

所以说premium amortization ‘reduce’interest expense

jay-tt

我也不怎么明白

请 写的在详细点。谢谢。

[此贴子已经被作者于2005-6-12 20:45:58编辑过]

nadina

还是不明白啊

wo5u

嗯！聪明，BV是变的哈，我把这个忘了。谢谢！