[单选题]

A company issued a $1,000 face value bond on 1 January. The annual coupon rate on the bond is 12 percent, interest is paid semiannually, and the bond matures in five years. The market rate of interest when the bond was issued was 8 percent on an annual basis. The amount of the initially liability recorded and the interest expense recorded on the first coupon payment date, respectively, were closest to:
  Amount of the initial liability recorded  Interest expense recorded on the first
  coupon payment date

A.$1,000               $47

B.$1,000               $60

C.$1,162               $47

参考答案与解析:

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