问题如下：
An investor purchases a bond at a price above par value. Two years later, the investor sells thebond. The resulting capital gain or loss is measured by comparing the price at which the bondis sold to the:
选项：
A.carrying value.
B.original purchase price.
C.original purchase price value plus the amortized amount of the premium.
解释：
A is correct.
Capital gains (losses) arise if a bond is sold at a price above (below) its constant yield price trajectory. A point on the trajectory represents the carrying value of the bond at that time. That is, the capital gain/loss is measured from the bond’s carrying value, the point on the constant-yield price trajectory, and not from the original purchase price. The carrying value is the original purchase price plus the amortized amount of the discount if the bond is purchased at a price below par value. If the bond is purchased at a price above par value, the carrying value is the original purchase price minus (not plus) the amortized amount of the premium. The amortized amount for each year is the change in the price between two points on the trajectory.
老师，请问如果答案c改成：原始购买价格减去摊销的部分，也就是carrying价值是一致的是吧？
