问题如下：
A company issued a five-years bond with 7% coupon rate. The interest rate at issued date is 8%, but now the marekt rate increases to 9%. In an analyst's view, which of the following statement is most likely correct ?
选项：
A.The carrying value on the balance sheet is overestimated
B.The carrying value on the balance sheet is underestimated.
C.There is no effect on carrying value.
解释：
Answer is A, when market rate increases, the market price of bond will decrease. Thus according to an analyst, the carrying value on the balance sheet is too high.
carrying value是以历史成本入账，那么与利率的改变应该没有关系啊？
