这道题的carrying amt是怎么计算的呢
Solution: C
Carrying amount=97/100*3,000,000 + (3/100*3,000,000 – 73,000) = 2,927,000
Capital loss = call price – carrying amount = 103/100*3,000,000 - 2,927,000 = 163,000
考点:FSA- Non-Current (Long-Term) Liabilities - Accounting for Bond