EPISODE · Jun 3, 2026 · 15 MIN
注册会计师 综合二 总体战略10 并购中的债券估价逻辑
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解债券估价的完整金融逻辑——基本模型（年金现值+复利现值）、平息债券（频率调整）、纯贴现债券（流动性换确定性）、折现率vs票面利率跷跷板、到期时间双重魔法（价值回归+敏感度衰减），深度解析并购中债务真实价值的动态X光滤镜。【核心案例】 为何账面1000万负债可能实际值6000万？市场利率从2%飙到6%时，5%票面利率债券如何遭遇毁灭性打击？纯贴现债券如何用深度打折抵抗再投资风险？短期债券避险盾牌的流动性风险置换？到期时间缩短为何敏感度衰减但再融资风险骤增？
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注册会计师 综合二 总体战略10 并购中的债券估价逻辑
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