[CFA一级]关于mock26第30题 accounting, thousands, interest, percent, annual

iteracom

30. If the proposed distribution center were financed 40 percent by debt, the accounting income (in BRL thousands) for the first year would be closest to:
A. 10,125.
B. 10,635.
C. 10,680.
答案是这样给的：The accounting income is calculated considering the cost of interest (1/2 x 30,000 x 8.5% YTM on long-term debt = 1,275) as follows:
Year 1
Sales revenues 50,000
Less annual operating costs (30,000) Less depreciation expense (1,000) Less interest expense
Operating income before tax 17,725
(1,275)
Less taxes on operating income @ 40%7,090 Accounting income 10,635

我想问的是：为什么算YTM时，是用1/2去乘，而不是40%的这个比例呢？

apf_李老师1

能否把完成的题目背景po上去呢？