A company issued a $50 000 7-year bond for $47 565

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A company issued a $50,000 7-year bond for $47,565.The bonds pay 9 percent per annum and the yield-to-maturity at issue was 10 percent.The company uses the effective interest rate method to amortize any discounts or premiums on bonds.After the first year, the yield to maturity on bonds equivalent in risk and maturity to these bonds is 9 percent.The amount of the bond discount amortization ($) recorded in the second year isclosest to:
A.282.
B.348.
C.2,178.

难度:⭐⭐⭐

题库:财会类考试,特许金融分析师(C,CFA一级

标签:the,yield,to

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