问题如下：
A company redeems $1,000,000 face value bonds with a carrying value of $990,000. If the call price is 104 the company will:
选项：
A.reduce bonds payable by $1,000,000.
B.recognize a loss on the extinguishment of debt of $50,000.
C.recognize a gain on the extinguishment of debt of $10,000.
解释：
B is correct.
If a company decides to redeem a bond before maturity, bonds payable is reduced by the carrying amount of the debt. The difference between the cash required to redeem the bonds and the carrying amount of the bonds is a gain or loss on the extinguishment of debt. Because the call price is 104 and the face value is $1,000,000, the redemption cost is 104% of $1,000,000 or $1,040,000. The company’s loss on redemption would be $50,000 ($990,000 carrying amount of debt minus $1,040,000 cash paid to redeem the callable bonds).
请问carrying value, book value, fair value和face value这几value有什么不同，怎么理解，到现在都没完全搞懂
