The actual coupon payment on a bond is reported on the statement of cash flow as:A. a financing cash outflow.B. an investing cash outflow.C. an operating cash outflow. 正确答案:C 分享到: 答案解析: The coupon payment is recorded on the statement of cash flows as an operating cash ...
The meaning of COUPON is a statement of due interest to be cut from a bearer bond when payable and presented for payment; also : the interest rate of a coupon. How to use coupon in a sentence.
附息债券是指在债券券面上附有息票的债券,或是按照债券票面载明的利率及支付方式支付利息的债券。息票上标有利息额、支付利息的期限和债券号码等内容。持有人可从债券上剪下息票,并据此领取利息。附息债券的利息支付方式一般会在偿还期内按期付息,如每半年或...
1.The COUPON RATE on a coupon bond with a purchase price of 2,500,a 3,000 face value,annual coupon payments of 125,and a 4-year maturity isA.the coupon payment 125 divided by the purchase price 2,500.B.the coupon payment 125 divided by the face value 3,000....
A zero-coupon bond is a type of bond that does not pay periodic interest (coupon payments) to the bondholder. Instead, it is sold at a discount to its face
The yield to maturity on a bond is___. A. below the coupon rate when the bond sells at a discount, and above the coupon rate when the bond sells at a premium B. the discount rate that set the present value of the payments equal to the bond price C. the current yield plus the ...
A bond issuer decides on the coupon rate based on prevalent marketinterest rates, among other factors, at the time of the issuance. Market interest rates change over time, and as they move lower or higher than a bond's coupon rate, the value of the bond increases or decreases, respectively...
A coupon or coupon payment is the annual interest rate paid on a bond, expressed as a percentage of the face value and paid from issue date until maturity. Coupons are usually referred to in terms of the coupon rate (the sum of coupons paid in a year divided by the face value of the...
ZERO-COUPON BONDS A zero-coupon bond (also called a pure-discount bond) is a bond that makes no payments until its maturity.Its par value,which is paid at maturity,is the combined repayment of principal and all the interest over the bond's life.Despite the seeming difference,Equation (5.1...
Coupon rate is the stated percentage rate of interest on a bond, which is usually paid out once a year or twice a year. For instance, a bond with a face value of ￥100 that pays interest twice a year of ￥5, would have a Coupon Rate of 10%.Bond yield is the interest...