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美国CPA模拟试题：长期负债和应付债券（一）
为了帮助参加2015年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国CPA考试模拟试题，希望帮助广大考生一起学习一起进步。
The market price of a bond issued at a premium is equal to the present value of its principal amount:
a. And the present value of all future interest payments, at the stated interest rate.
b. Only, at the market (effective) interest rate.
c. And the present value of all future interest payments, at the market (effective) interest rate
d. Only, at the stated interest rate.
Explanation
Choice "c" is correct. To determine the market price of a bond, the present value of the principal is added to the present value of all interest payments, using the market interest rate.
Choice "d" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.
Choice "a" is incorrect. The stated interest rate is used to calculate the amount of interest payment, but not the market price of the bond.
Choice "b" is incorrect. The market interest rate is used in calculating the price of the bond; however, all the interest payments must also be taken into consideration.
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