金融市场与商品作为FRM P1考试当中占比百分之30的考试科目，可以说是大家备考的重中之重！正保会计网校的老师给大伙整理了金融市场与商品科目里面的重点知识，要点搭配例题，帮助大伙更好的吸收！今日一块儿学习债券的利息计算办法吧！
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▶要点：债券的利息计算办法◀
Accrued Interest，Clean dirty price
Accrued Interest (人工智能)
Clean price: The price of a coupon bond not including any accrued interest. Immediately following each coupon payment, the clean price will equal the dirty price
Dirty price: A bond pricing quote referring to the price of a coupon bond that includes the present value of all future cash flows, including interest accruing on the next coupon payment
Dirtyprice= Cleanprice+ Accruedinterest
常考要点：
1. 注意区别不一样的债券品种计息方法不同，主要涉及到对计息时长的计算。
- 国债 actual/actual
- 公司债 30/360
- 货币市场票据actual/360
2. 可以画出时间轴来标记计息时长。
3. 注意区别债券价格是不是包括应计利息。
例题：
A corporate bond in the U.S. pays a coupon of 10% per year. Payment dates are February 15 and July 15. What is the accrued interest on a 美元 1.000 bond on the start of trading on April 1 in a leap year?
A.12.22
B.12.50
C.12.30
D.12.63
【正确答案】B
【答案分析】Whether it is a leap year or not makes no difference. The day count convention for corporate bonds is 30/360 so that it is always assumed that there are 30 days in a month. In this case, there are 45 days in the accrual period, the interest is 美元 100 per year and the accrued interest(美元) is
（45/360）×10%×1,000=12.5
以上就是FRM P1金融市场与商品重点知识-债券的利息计算办法的有关内容，后期我们会持续给大伙更新有关重点知识，小伙伴们可以关注【备考经验】栏目查询！