jcole21

Interest paid 是实际的从口袋里面掏出去的钱，所以是 Market rate at issue x Issued amount of bonds 。。。但是这个答案给的不好，它就等于coupon pmt

market rate和coupon rate有本质的区别。只有平价发行的时候才一样的。所以Interest expense =Market rate at issue x Carrying (BV) of bonds
Interest paid = coupon rate at issue x Issued amount of bonds（par）

and    Amortization of discount = Interest expense - Interest paid

明白否？

你现在的复习已经到了一个转点了，建议给自己一天的时间稍微的休息下的。我给你QQ留言了。加油