Dennis Company issued $800,000 of 10%, 20-year bonds on January 1, 2015 at 119.792 to yield 8%. Interest is payable semiannually on July 1 and January1.
我的問題是"119.792"在題目中它的涵義為何? 為什麼答案是$800,000*1.19792(債券現值)呢?
謝謝!!
119.792是一種債券的報價格式， 意思是面額$100,000的債券以面額100,000 的 119.792% 出售。
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