问题如下图：
选项：
A. 
B. 
C. 
解释：
为什么gain 不是计入OCI
NO.PZ2016012101000196 问题如下 The management of Bank EZ repurchases its own bon in the open market. They p€6.5 million for bon with a favalue of €10.0 million ana carrying value of €9.8 million. The bank will most likely report: A.other comprehensive income of €3.3 million. B.other comprehensive income of €3.5 million. C.a gain of €3.3 million on the income statement. C is correct.A gain of €3.3 million (carrying amount less amount pai will reporteon the income statement.解析账面价值为9.8million的债券，公司花了6.5million赎回，对公司来说是花了更少的钱买一个贵的东西，是好事，因此会有一个gain=9.8-6.5=3.3million。收益的计算是用账面价值，而不是面值，B排除。A和C的区别在于gain是确认在损益表（income statement）中还是确认在OCI（other comprehensive income）中。根据会计准则规定，提前赎回债券带来的损益应该直接确认在损益表中，C正确。 如题，
NO.PZ2016012101000196问题如下The management of Bank EZ repurchases its own bon in the open market. They p€6.5 million for bon with a favalue of €10.0 million ana carrying value of €9.8 million. The bank will most likely report:A.other comprehensive income of €3.3 million.B.other comprehensive income of €3.5 million.C.a gain of €3.3 million on the income statement. C is correct.A gain of €3.3 million (carrying amount less amount pai will reporteon the income statement.解析账面价值为9.8million的债券，公司花了6.5million赎回，对公司来说是花了更少的钱买一个贵的东西，是好事，因此会有一个gain=9.8-6.5=3.3million。收益的计算是用账面价值，而不是面值，B排除。A和C的区别在于gain是确认在损益表（income statement）中还是确认在OCI（other comprehensive income）中。根据会计准则规定，提前赎回债券带来的损益应该直接确认在损益表中，C正确。 Carry value 是体现在报表上的花销吗？
fair value和carring value的区别是？
请问赎回不论在GAAP还是IGRS，不论gain or loss 都要反应在I/S里面吗？和fair value相似吗？
