interest expense逐渐下降我理解，但不太明白amortization为什么等于interest payment-interest expense？
问题如下图：
选项：
A. 
B. 
C. 
解释：
品职辅导员_小明 · 2018年10月23日
债券的发行可以是平价可以是溢价也可能是折价，如果是折价和溢价，那么超出和少余的部分就需要每年进行摊销，这样债券价格就会在到期日慢慢回归面值了。
在有效利率法，也就是摊余成本法中，每年进行 摊销的金额是不一样的，如果是溢价债券，因为它会慢慢回归面值，所以每年的账面价值会下降，那么 每年的利息费用就会下降。
因为期末的账面价值= 期初的账面价值+int-coupon=期初账面价值-对溢价的摊销
所以每年对溢价的摊销=Coupon-int expense，其中Coupon每年不变，int每年变小（int= 期初账面价值*有效利率，账面价值逐年下降，有效利率不变）， 所以每年对溢价的摊销是上升的。
如果有时间最好听一下何老师讲的那个例题，BASE法则，记住这个就很好理解了
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？