NO.PZ2019120301000269
问题如下：
Question A company issued $2,000,000 of bonds with a 20-year maturity at 96. Seven years later, the company called the bonds at 103 when the unamortized discount was $39,000. In the year the bonds were called, the company would most likely report a loss of:
选项：
A.$99,000.00
B.$138,000.00
C.$60,000.00
解释：
Solution
A is correct. The loss is the difference between the redemption price and the carrying amount.
C is incorrect. It ignores the unamortized discount and deducts the face value from the amount paid: Amount paid – Face value = 2,060,000 – 2,000,000 = 60,000.
B is incorrect. It deducts the unamortized discount and the carrying value from the amount paid: 2,060,000 – (1,961,000 – 39,000) = 138,000.
请解释一下这道题的解法
