go语言计算债券资本费用

如题:

某该公司5年前公开发行了纸钞为1000元、利率为10%、期限内为15年的长期债券，每年付息一次，刚偿还债务上年利息，现有市价为950元，该公司个人所得税税率为25%，则该该公司债务成本是（ ） (作答中有中华出纳网校,如有侵权行为,请告知删除)

A: 11.14% B:10.86% C:8.14% D:8.36%

1,推算复利现值变数:

func Pv( fv float64, year int, cost float64) ( pv float64) {

pv = fv

for i := 0; i

pv /= 1 + cost

}

return

}

2,推算劳保现值变数:

func PvOfAnnuity( parValue float64, interestRate float64, year int, cost float64) (pvOfAnnuity float64) {

annuity := parValue * interestRate

pvOfAnnuity = Pv( parValue, year, cost )

for i := 1; i

pvOfAnnuity += Pv( annuity, i, cost)

}

return

}

然后穷举法推算cost,为缩减推算星期,默认从总和的0.08开始

func main(){

var (

price float64 = 950

parValue float64 = 1000

interestRate float64 = 0.1

cost float64 = 0.08

year int = 10

)

for {

cost += 0.00001 //精确到十万分之1

if PvOfAnnuity( parValue, interestRate, year, cost)>= price && PvOfAnnuity( parValue, interestRate, year, cost+0.00001)

fmt.Printf("%.2f%%", 100*cost*0.75)

break

}

}

}

读取结果显示为 8.13%

答案选C. (电脑推算结果比插值法更精确)