NO.PZ2023052301000042
问题如下：
The carrying value of a bond purchased at a price below par is equal to the original purchase price:
选项：
A.
minus the accumulated premium amortization.
B.
minus the accumulated discount amortization.
C.
plus the accumulated discount amortization.
解释：
C is correct. A bond purchased at a discount will have its price “pulled to par” as it approaches maturity. Its carrying value at time t is equal to its purchase price plus the accumulated discount amortization.
A is incorrect because a bond purchased below par is purchased at a discount, not a premium.
B is incorrect because the accumulated discount amortization is added, not subtracted, from the purchase price to calculate carrying value.
账面价值不应该是原址减去累计摊销吗？
就是这张图，债券价格适中是回归面值的，如果溢价发行，original price＞par， 反之，original price＜par，中间的差额，就是accumulated discount amortization