那如果是purchased at a price above par呢？

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：

Correct Answer: C

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.