答案详解如下： Q25. C Study Session Because the liability and interest expense recorded are both based on market rates of interest when the bond was issued, not the coupon rate on the bond. The market value of the bond at issuance was $1,039.56 (FV=1000, PMT=50, N=10,I/Y=4.5). Interest expense is the market rate at date of issuance multiplied by the balance of the liability. ($1,039.56)(0.045)=$46.78 | 
发表于 2007-11-14 13:18
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