问题如下图：
选项：
A. 
B. 
C. 
解释：
从会计角度，赎回后debt抵消，cash对应-1040，IS表-50，还有一个科目是什么？
NO.PZ2017102901000070 recognize a loss on the extinguishment of of $50,000. recognize a gain on the extinguishment of of $10,000. B is correct. If a company cis to reem a bonbefore maturity, bon payable is recethe carrying amount of the bt. The fferenbetween the cash requireto reem the bon anthe carrying amount of the bon is a gain or loss on the extinguishment of bt. Because the call priis 104 anthe favalue is $1,000,000, the remption cost is 104% of $1,000,000 or $1,040,000. The company’s loss on remption woul$50,000 ($990,000 carrying amount of minus $1,040,000 cash paito reem the callable bon).这个知识点在哪里讲的？
NO.PZ2017102901000070 如题，谢谢
NO.PZ2017102901000070 the remption cost is 104% of $1,000,000 or $1,040,000. 怎么知道的call pri104就代表104%？
NO.PZ2017102901000070 账面价值carrying value是计入到财务报表当成成本的，那债券的面值FV除了计算coupon一般用不到么？
call price过高不是可以自己选择用不用这个价格赎回吗？还是说这个和期权没关系？
