摘要今天给大家带来的每日一练，是来自 ACCA P3《商务分析》精选真题：Finance ，记得做完在下拉看答案哦~ Question： Which one of the following best describes the termcoupon rateas applies to bonds? A.The minimum rate of interest required to maintain the market value of the bonds at or above par value. B.The annual interest received on the face value of the units of the bonds. C.The total rate of return on the bonds,taking into account capital repayment as well as interest payments. D.The annual interest received divided by the current ex-interest market price of the bonds. The correct answer is: A Cost of preferred shares=(6/75)x 100%=8% Cost of bonds=(1-0.25)(6/96)x 100%=4.6875%,say 4.7%. ▍ 本文由中国ACCA考试网整理发布，如需转载或引用请完整注明出处，不得篡改替换。更多ACCA精彩练习题，敬请关注微信公众号：ACCA学习帮（accaxxb）。 *很多人在学习ACCA的时候，难免因为方法不对或者说找不到切入点，而频频不懂...为了帮助大家在2017年更好的学习ACCA，我们整理了一些 「ACCANOTES F1-P5」 ，这些或许可以帮助你更好的掌握和学习ACCA， 点击免费领取 。