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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
投資債券折溢價
Jun 23rd 2013, 11:11

為何選B~可以請教好心人士嗎?

下列有關債券投資的折價或溢價按有效利率法攤銷之敘述，何者正確？[96高考改編]
(A)每期認列之利息收入均相同。 (B)每期有效利率（投資報酬率）均相等。
(C)當債券溢價購入時，其認列之利息收入逐期遞增。(D)當債券折價購入時，其認列之利息收入逐期遞減。

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