CFA二級考試題和CFA一級考試題是有區(qū)別的，那在備考CFA二級考試中是不是能將CFA考試題做對呢？
At the beginning of the year, Midland Corporation purchased a 9% bond with aface value of $100,000 for $96,209 to yield 10%. The coupon payments are made annually atyear-end. Let’s suppose the fair value of the bond at the end of the year is $98,500. The bondsare called on the first day of the next year for $101,000.
Determine the impact on Midland’s balance sheet and income statement if the bondinvestment is classified as held-to-maturity, held-for-trading (or fair value through profit or loss),and available-for-sale.
(1)HTM期末BS表中體現(xiàn)的價值= ($96,209 beginning bond investment + $621 amortized discount =$96,830
本期利潤表中確認的Interest revenue = $9,621
出售時Realized gain = $101,000 - $96,830 = $4,170
(2)AFS
期末BS表中體現(xiàn)的價值= $98,500
本期IS表中確認的Interest revenue = $9,621
本期BS表中確認的OCI = $98,500 - $96,209 - $621= $1,670
出售時確認的Realized gain = $101,000 - $98,500 = $2,500
出手時需要將OCI轉入NI，金額為$1,670
(3)Held-for-trading
期末BS表中體現(xiàn)的價值= $98,500
本期IS表中確認的Interest revenue = $9,621
本期IS表中確認的Unrealized gain = $98,500-$96,209 -$621= $1,670
出售時確認的Realized gain= $101,000-$98,500 =$2,500
CFA知識學習是長期的事情，但是堅持CFA考試是每一位學員應該做到的。通過CFA考試掌握更多的金融知識，讓自己變成富有的人。更多CFA備考知識、資料領取及學習答疑的事情，學員可以在線咨詢老師。
