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.
选项中的discount amortization 和premium amortization 是什么意思？完全是靠add蒙出了正确答案，并不知道另外两个选项什么意思
