備考CFA二級(jí)考試考試題型和一級(jí)是有區(qū)別的，雖說是選擇題，但是CFA原版教材課后例題有些也是計(jì)算器，只要考生計(jì)算，沒有選項(xiàng)，那在備考中Intercorporate Investments知識(shí)學(xué)習(xí)的如何？

At the beginning of the year, Midland Corporation purchased a 9% bond with a face value of $100,000 for $96,209 to yield 10%. The coupon payments are made annually at year-end. Let’s suppose the fair value of the bond at the end of the year is $98,500. The bonds are 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 bond investment 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(jià)值= ($96,209 beginning bond investment + $621 amortized discount =$96,830本期利潤(rùn)表中確認(rèn)的Interest revenue = $9,621出售時(shí)Realized gain = $101,000 - $96,830 = $4,170(2)AFS期末BS表中體現(xiàn)的價(jià)值= $98,500

本期IS表中確認(rèn)的Interest revenue = $9,621

本期BS表中確認(rèn)的OCI = $98,500 - $96,209 - $621= $1,670出售時(shí)確認(rèn)的Realized gain = $101,000 - $98,500 = $2,500出手時(shí)需要將OCI轉(zhuǎn)入NI，金額為$1,670(3)Held-for-trading

期末BS表中體現(xiàn)的價(jià)值= $98,500

本期IS表中確認(rèn)的Interest revenue = $9,621

本期IS表中確認(rèn)的Unrealized gain = $98,500-$96,209 -$621= $1,670出售時(shí)確認(rèn)的Realized gain= $101,000-$98,500 =$2,500備考CFA考試中做題是很重要的，考生可以其他考試題不做，但是原版教材中的考試題和課后習(xí)題是要做的，很多考生題都是來源于教材上的，考生不能忽視這部分知識(shí)的學(xué)習(xí)哦！如果需要CFA考試教材的可以在線咨詢，這邊有哦CFA課后習(xí)題和視頻講解，有需要了解的可以在線咨詢或者添加老師微信。