单选题 At the beginning of the year, a company issues a $1000 face value, semiannual coupon, bond with an 8 percent coupon rate maturing in 10 years. The annual market rate of interest at issuance was 12 percent. The initial liability recorded for this bond is closest to:
【正确答案】 A
【答案解析】[解析] 债券发行时的市场价格等于债券的现值,即: