问题如下图：
选项：
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解释：
NO.PZ2018062018000072 问题如下 Whiof the following statement most likely report in Income statement regarng company’s bt: A.amortization amount B.coupon C.interest Answer is interest expenses are reportein income statement. coupon are reporteon cash flow statement, anamortization amount is reporteon banlansheet. 如果是零息债券，就是没有利息费用的呀？本金摊销虽然B/S中有，但是摊销费，折旧费不是也会体现在利润表吗？而且零息债券也会体现在摊销费呀
A为什么不对？ Amortizecost 不是计入B/S的吗？不是归为bt吗？
coupon interest Answer is interest expenses are reportein income statement. coupon are reporteon cash flow statement, anamortization amount is reporteon banlansheet. amortization=coupon-interest?记在balansheet请
coupon are reporteon cash flow statement. 这个不是很理解
