问题
单项选择题
A 5 percent coupon bond with semi-annual coupon payments on a coupon payment date when the coupon has NOT been paid yet and the bond has a $1000 par value. What is the accrued interest of the bond and what is the bond’ s full price. Accrued Interest Full Price ①A. $ 25 $1000 ②B. $25 $1025 ③C. $50 $1050（）
A．①
B．②
C．③
答案
参考答案：C
解析：
Accrued interest is found by simply dividing the coupon rate by two and then multiplying the result by $1000. The full price or dirty price of the bond is the price of the bond plus accrued interest, if any.