(1)发行价=100×(P/A,9%,5)+1000×(P/F,9%,5)=100×3.8897+1000×0.6499=388.97+649.90=1038.87(元)(2)用9%和8%逐步测试法求解:V(9%)=100×(P/A,9%,4)+1000×(P/F,9%,4)=100×3.2397+1000×0.7084=1032.37(元)V(8%)=100×(P/A,8%,4)+1000×(P/F,8%,4)=100×3.3121+1000×0.7350=1066.21(元)插值法求解:R=8%+(1066.21-1049.06)÷(1066.21-1032.37)×(9%-8%)=8%+(17.15÷33.84)×1%=8.51%(3)900=1100/(1+R)1+R=1100/900=1.2222内部收益率=22.22%