问题
单项选择题
A company issued a bond with a face value of $ 67831, maturity of 4 years, and 7 percent coupon, while the market interest rates are 8 percent. What is the unamortized discount when the bonds are issued
A．
| A. $498.58. |
B．
| B. $ 15726.54. |
C．
| C. $ 2246. 65. |
答案
参考答案：C
解析：Coupon payment = $ 67831×0.07 = $ 4748.17. Present value of bond: FV= $67831, N=4, I=8, PMT= $4748.17, CPT PV= $65584.35. Discount = $ 67831 - $ 65584.35 = $ 2246.65.