NO.PZ2017102901000069
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.
排除法得出答案,但不理解int. expense - int. payment具体指哪部分,能拿视频里的例子讲一下吗?
1051 + 1051*8% - (84+16) = 1035,amort. premium = int. expense - int. payment是“谁-谁”?