xixi2022-04-11 16:14:59

12 For a bond issued at a premium, using the effective interest rate method, theA carrying amount increases each year.B amortization of the premium increases each year.C premium is evenly amortized over the life of the bond.12 B is correct. The amortization of the premium equals the interest paymentminus the interest expense. The interest payment is constant and the interestexpense decreases as the carrying amount decreases. As a result, the amortiza-tion of the premium increases each year.1）这一题讲到amortization of the premium的时候考虑正负号吗？2）amortization of the premium有没有统一的公式？3）如果amortization of the premium=Interest-Coupon的话得出来是负数，是不断下降的，反过来Coupon-Interest的话是正数，是不断上升的。应该以哪个为准？