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來自：CFA > 2023 Level I > Financial Statement Analysis > Learning Module 10 Non-Current (Long-Term)Liabilities 2023-06-20 23:45
when the market interest rate is 5.50% on bonds of comparable risk and terms 這句話是在暗示原本的effective rate是5.5嗎
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融躍答疑王老師    2023-06-21 09:25

致精進(jìn)的你:

effective interest rate是發(fā)行時的market interest rate A firm issues a bond with a coupon rate of 5.00% when the market interest rate is 5.50% on bonds of comparable risk and terms. 一家公司以5.00%的票面利率發(fā)行債券，而同等風(fēng)險和期限的債券的市場利率為5.50%

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