问题如下图：
选项：
A. 
B. 
C. 
解释：溢价发行的债券，他一般都想考什么点，这个题怎么样？
NO.PZ2017102901000069问题如下 For a bonissuea premium, using the effective interest rate metho the:A.carrying amount increases eayear.B.amortization of the premium increases eayear.C.premium is evenly amortizeover the life of the bonB is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. C没看懂，为什么不对
NO.PZ2017102901000069 问题如下 For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear. B的amotization of the premium 和amortization cost 搞错了，哎amortization cost是下降的，因为是bonpayable但是amortization of premium指的就是摊销的本身
NO.PZ2017102901000069问题如下For a bonissuea premium, using the effective interest rate metho the: A.carrying amount increases eayear. B.amortization of the premium increases eayear. C.premium is evenly amortizeover the life of the bon B is correct.The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.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”？
NO.PZ2017102901000069 amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.premium不是在bon存续期内被摊销完的吗？
amortization of the premium increases eayear. premium is evenly amortizeover the life of the bon B is correct. The amortization of the premium equals the interest payment minus the interest expense. The interest payment is constant anthe interest expense creases the carrying amount creases. a result, the amortization of the premium increases eayear.随着时间的推移，interest和coupon的差异越来越小，amortization of premium为什么会越来越大呢？
