试题与答案

Which of the following statements regardin

题型:单项选择题

题目:

Which of the following statements regarding sovereign bonds is least accurate()

A. When a central government issues securities, those securities can only be denominated in the local currency regardless of where the bonds are issued.

B. A central government can issue sovereign bonds in its national bond market, in another country’s foreign bond market, or in the Eurobond market.

C. Although the currency denomination of a government security is generally that of the home country, a central government’s bonds will be rated by bond rating agencies as to perceived credit risk.

答案:

参考答案:A

解析:

When a central government issues securities, those securities are generally denominated in the currency of the issuing country, but a government can issue bonds denominated in any currency.

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题型:单项选择题

甲公司2008年1月3日按每张1049元的溢价价格购入乙公司于2008年1月1日发行的期限为5年、面值为1000元、票面固定年利率为6%的普通债券8000张,发生交易费用8000元,票款以银行存款支付。该债券每年付息一次,最后一年归还本金和最后一次利息。假设实际年利率为5.33%,甲公司将其作为持有至到期投资核算,则2009年甲公司因持有该批债券应确认的利息收入为( )元。

A.340010

B.445999

C.447720

D.480000

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