NO.PZ2016012102000196
问题如下：
A firm has generated surplus cash through operating and redeems bonds before maturity. Which of the following equation is most accurate to calculate the gain or loss?
选项：
A. Gain or loss = carrying value - amortized historical cost of the bonds.
B. Gain or loss= carrying amount - required amount about the bonds redemption.
C. Gain or loss= carrying value - face value of the bonds.
解释：
B is correct.
The gain or loss is equal to the bonds' carrying amount minus the cash amount required to redeem the bonds.
考点： 债券赎回
gain or loss=账面价值-赎回的金额
A选项中的减项amortized…，是什么含义，用在哪个知识点里的？
