Valuation of debt(債務(wù)估值)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

來源：東奧會(huì)計(jì)在線責(zé)編：田彤2022-10-10 09:28:03

所有的成功，都來自于不倦的努力和奔跑；所有幸福，都來自平凡的奮斗和堅(jiān)持。acca被譽(yù)為“國際財(cái)會(huì)界的通行證”，含金量比較高。同學(xué)們?nèi)粝胍淮瓮ㄟ^ACCA考試，需要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)。今天為同學(xué)們整理了Valuation of debt(債務(wù)估值)相關(guān)知識(shí)點(diǎn)，一起來看看吧。

【內(nèi)容導(dǎo)航】

Valuation of debt(債務(wù)估值)

【知識(shí)點(diǎn)】

Valuation of debt(債務(wù)估值)是什么

Ignoring taxation:

Valuation of debt(債務(wù)估值)是什么_2022年ACCA考試FM知識(shí)點(diǎn)

Where

P0 is the market price of the bond ex interest (similar with flat price or clean price); that is, excluding any interest payment that might soon be due

i is the annual interest payment on the bond

Kd is the return required by the bond investors, which is the before-tax consideration

However, if the to-be-bought bond contains an interest which will be paid shortly, in other words, the bond is cum-interest, the current market value of this bond should be included the shortly to-be-paid interest (similar with full price or dirty price).

在光芒萬丈之前，我們都要欣然接受眼下的難堪和不易，接受一個(gè)人的孤獨(dú)和偶爾的無助。以上就是為大家整理的ACCA考試相關(guān)知識(shí)點(diǎn)了，同學(xué)們要嚴(yán)格執(zhí)行學(xué)習(xí)計(jì)劃，鞏固基礎(chǔ)知識(shí)點(diǎn)，爭(zhēng)取一次通過ACCA考試。

注：以上內(nèi)容來自Echo老師FM精講班第31講

(本文為東奧會(huì)計(jì)在線原創(chuàng)文章，僅供考生學(xué)習(xí)使用，禁止任何形式的轉(zhuǎn)載)

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