Valuation of debt(債務(wù)估值)是什么_2023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2023-05-06 09:40:47

有些事情不是難以做到才失去信心，而是因?yàn)槭バ判牟烹y以做到。acca考試科目多，難度大。在備考期間，同學(xué)們需嚴(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FM科目Valuation of debt(債務(wù)估值)相關(guān)知識(shí)點(diǎn)，具體內(nèi)容如下。

【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

Ignoring taxation：

Valuation of debt-債務(wù)估值

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).

成功的人要有遠(yuǎn)大的夢(mèng)想，還要有合理的目標(biāo)。以上就是為大家整理的acca考試相關(guān)知識(shí)點(diǎn)，2023年6月acca考試在即，同學(xué)們要抓緊時(shí)間復(fù)習(xí)。

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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