CFA二級(jí)考試題和CFA一級(jí)考試題是有區(qū)別的，那在備考CFA二級(jí)考試中是不是能將CFA考試題做對(duì)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(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

CFA知識(shí)學(xué)習(xí)是長(zhǎng)期的事情，但是堅(jiān)持CFA考試是每一位學(xué)員應(yīng)該做到的。通過(guò)CFA考試掌握更多的金融知識(shí)，讓自己變成富有的人。更多CFA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師。