问题如下：
For a bond issued at a premium, using the effective interest rate method, the:
选项：
A. carrying amount increases each year.
B. amortization of the premium increases each year.
C. premium is evenly amortized over the life of the bond
解释：
B is correct.
The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant and the interest expense decreases as the carrying amount decreases. As a result, the amortization of the premium increases each year.
随着时间的推移，interest和coupon的差异越来越小，amortization of premium为什么会越来越大呢？