[{"data":1,"prerenderedAt":26},["ShallowReactive",2],{"$fI_2eW2sM0yIJR4Db6sgZHmxX7sJQJ2uIyGTac86g2JQ":3},{"card":4,"examId":6,"chapterTitle":23,"prev":24,"next":25},{"id":5,"examId":6,"prompt":7,"answer":8,"choices":9,"questionType":14,"explanation":15,"explanationDetail":16,"mistakeHint":17,"lectureRef":18,"storyRef":18,"chapterSlug":19,"sectionCode":20,"sectionTitle":21,"clusterSlug":18,"term":18,"sequenceOrder":18,"regionWeight":18,"revisionMark":18,"isActive":22},"fp2-ch3-011","fp2","額面100円、表面利率1.5%、残存期間5年の固定利付債券を額面100円あたり98円で購入し、償還まで保有した場合の最終利回り（単利）として、最も適切なものはどれか。",2,[10,11,12,13],"1.50%","1.73%","1.94%","2.04%","four","最終利回り＝{表面利率＋（額面−購入価格）÷残存期間}÷購入価格×100＝{1.5＋（100−98）÷5}÷98×100≒1.94%です。","最終利回りの計算式：{表面利率（円）＋（償還価格−購入価格）÷残存年数}÷購入価格×100。本問では{1.5＋（100−98）÷5}÷98×100＝{1.5＋0.4}÷98×100＝1.9÷98×100≒1.938...≒1.94%となります。償還差益（100−98＝2円）を5年で均等配分して、年あたりの収益に加算するのがポイントです。","利回り計算の分母は「購入価格」（額面ではありません）。分子の償還差益は残存年数で割る点に注意しましょう。ここは試験でよく狙われます。",null,"chapter-3","fp2-3-02","預貯金・債券",true,"第3章 金融資産運用","fp2-ch3-010","fp2-ch3-012",1784619075177]