NO.PZ2016012102000196
问题如下:
A firm has generated surplus cash through operating and redeems bonds before maturity. Which of the following equation is most accurate to calculate the gain or loss?
选项:
A. Gain or loss = carrying value - amortized historical cost of the bonds.
B. Gain or loss= carrying amount - required amount about the bonds redemption.
C. Gain or loss= carrying value - face value of the bonds.
解释:
B is correct.
The gain or loss is equal to the bonds' carrying amount minus the cash amount required to redeem the bonds.
考点: 债券赎回
gain or loss=账面价值-赎回的金额
A选项中的减项amortized…,是什么含义,用在哪个知识点里的?