(1)债券价值=100000*4%*(P/A,5%,10)+100000*(P/F,5%,10)=4000*7.7217+100000*0.613=92186.8元 (2)不值得
p = 50* (P/A,6%,40) + 1000* (P/S,6%,40) = 50 * 15.0463 + 1000*0.0972 = 849.515