NO.PZ2018062006000109
问题如下:
If an investor wants to sell the bond before it matures, the captial gain or loss is calculated by the difference of the selling price and:
选项:
A.carrying value.
B.purchase price.
C.par value.
解释:
A is correct.
The carrying value is amortization cost. The capital gain or loss is measured from the carrying value.
考点:capital gain or loss
解析:CG/L是卖价与账面价值的差,故选项A正确。
为什么不是purchase price?