问题如下图：
选项：
A. 
B. 
C. 
解释：
老师，请问这里的赎回价格到底是call price还是fair value?提前赎回债券的话，G/L不是用赎回的价格减去债券当时剩下的账面价值15230吗，为什么要用26000-23000之后再减去15230？对于解答不理解，还望老师再解释一下，谢谢！
NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 账面价值carrying value是260000，赎回价格是223000，不应该直接用carrying value-call price就可以了吗
NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 这道题为什么还要减去未摊销部分
NO.PZ2016012102000199 问题如下 Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 老师，您好，我想问下哈，为什么不是用favalue减呀，我觉得如果是call的话，那么赚的不应该是面值减去call的价格吗。谢谢
NO.PZ2016012102000199问题如下Here is some information about the BIM corporation's bon remption unr U.S. GAAP. Whiof the following is most accurate? call price=$223,000 on the call te: favalue=$200,000 unamortizeissue costs=$15,230 carrying value=$260,000 A.Report a gain of $21,770. B.Report a loss of $17,500. C.Report a gain of $37,000. A is correct.Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability.Thus, the remainr of the issue costs must written off when the bonis reemeGain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain考点 发行成本摊销和核销 在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77kcarrying value 市场价值call pri赎回价格favalue 面值 = pvalue以上理解是否正确，请教！
NO.PZ2016012102000199 Report a loss of $17,500. Report a gain of $37,000. A is correct. Unr U.S. GAAP, unamortizeissue costs are reporteon the balansheet asset anare not incluin the book value of the bonliability. Thus, the remainr of the issue costs must written off when the bonis reeme Gain or loss on remption = carrying value - reacquisition pri- unamortizeissue costs = 260000-223000-15230= +21770---gain 考点 发行成本摊销和核销 在美国准则下，债券的发行成本将作为一项资产，确认在B/S上，然后逐年摊销到I/S中。 因此，当债券被赎回时，剩余的未摊销完毕的发行成本也要一核销written off。 赎回的Gain or Loss = 账面价值 - 回购金额 - 未摊销的发行成本 = 260 k = 223 k - 15.23 k = 21.77k 。 这道题的carry value 是net book value 吗？还是指初始融资金额，尚未摊销？
