日韩av免费观看一区二区欧美成人h版在线观看|av日韩精品一区在线观看|18岁女人毛片免费看|国产黄色伦理片在线观看|免费看高潮喷水|邻居人妻电影,|久久中文字幕人妻熟av|极乱家族6|蜜久久久91精品人妻|人妻被x,色色色97大神,日韩高清无码一区二区,国产亚洲欧美一区二区三区在线播放

當(dāng)前位置: 東奧會計在線> 財會答疑> 注冊會計師 > 財管 > 答疑詳情

溢價發(fā)行債券發(fā)行價格高于面值原因

溢價發(fā)行的本質(zhì)為甚高于面值

債券價值的評估方法 2021-04-21 17:12:16

問題來源：

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F496289bb553cd7cbbeb0bef62d887e58f59073d5?Expires=1618303986&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=x%2FtRKCvMieRTOGrls2bhyw5zlLw%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F4610f40733b4b92ef7ad57015254a836ba846386?Expires=1618303986&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=8RAVB9fgO10cEV4ksvXUVuNJ3cY%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F12197ef762a4a40e96316ee6784631fcc3454f29?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=yrzuStem%2Fj6wDZEc5tOaa%2FVCXYc%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2Fed510c0d9c4d5d7a26d4a958a95ae6e5b7dcf4e1?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=ve5sHJs2gylkQqwHA%2FHF75dylmY%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F9c5a2ab1260fd9650ba07f99d9c228b126ae7c71?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=yQBdiROKt8eNegFHAQoIbCa45ZE%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F1cfba021e821b3175675e4c49753994cd8efa18a?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=acMcb6B9utgjmeMqPEV%2F22KbSWM%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F5bb83738ab828c1bcfd45659c8bf8a3da36766f6?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=XwmatdCknbkNNaKvjKGV9EmPCYM%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F6c8bdb91fad8dd91d841aca3cf156689cc7dc323?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=x0%2BYDnm4zzhrOygWCmD49lx4Y6g%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F8c0dc742378879036fc2bd43eb7ec7c37a012d7a?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=yaZQE%2BD%2FPqxXFKtpxh6w3%2FhbRpA%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F227a2726730522d4bfe1195317f3346bd991a5a2?Expires=1618303992&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=QcfMTuEn2bzrrdUWSoArFkpEf5c%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2Fc5ba8b81edd326e4386523eac9c57d0aa50fea14?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=7QxwLpMEmx3J7UIY4%2BT4pT2MClQ%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2Fe24fb4d2ed9fdbe15ed071a238f5dcbc37e141c8?Expires=1618303998&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=6RMoOTnZozveIWylzfONJbmn7CM%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2Fbb4fbdc98b6bf324ba7227063fbaf71f033f9a4b?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=o2%2FYba19hOnQSSCRPRCmiJNmNzA%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F4f9e1bf9b1cae7fc9ca7dcee4bb9eacd48fe2307?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=XmRiusPWph4pNmycoUgqFgobiK0%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F80321fa8c41c572d49b706011533bb567dd16360?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=ALp3yVl1J5i4gKEDCRb546efQ6c%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F1ade4288c8c54d55981f9c9072d077feaa341fc4?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=BC78g2fslgH5Gen%2FjxOMixg1N18%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2Fc8db5ddc559a44951722b3d9162aa88494ab4eed?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=43Z0i0QDKHL%2F1eOUUMsf2MJKE3c%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F6ceaf9debf47f2eccf17612b92e5fcf35d42dcf3?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=N1AEQdXyJYCk%2By1Bn9QnC8Wgo%2F4%3D

https://office-dingding-tmp-cn-zhangjiakou.oss-cn-zhangjiakou.aliyuncs.com/shapes%2F33297807434%2F367248803d9ba72f6374a4fce0f143065df654fe?Expires=1618303996&OSSAccessKeyId=LTAI4Fw3hDk6EMmYfYFyAR1u&Signature=HDFgb1suQ9Mf4r2PW334is0La5w%3D

查看完整問題

劉老師

2021-04-22 15:38:44 7423人瀏覽

勤奮刻苦的同學(xué),，您好：

當(dāng)票面利率大于市場利率的時候，投資人購買該債券獲得的利息比按照市場等風(fēng)險利率投資獲得的收益要高，但對于籌資人來說就是一種多支付利息的損失，所以溢價發(fā)行是為了對債券發(fā)行者未來多付利息而給予的必要補償。也就是發(fā)行價格大于面值。

您再理解一下，如有其他疑問歡迎繼續(xù)交流,，加油！
有幫助(8) 答案有問題,？
輔導(dǎo)課程
2025年注冊會計師課程
輔導(dǎo)圖書
2025年注冊會計師圖書

我們已經(jīng)收到您的反饋

確定