高頓網(wǎng)校USCPA責任小編在此為各位學員準備以下有關(guān)“有價證券”的模擬題，你能夠選出正確答案嗎？
　　Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at:
　　a. Amortized cost.
　　b. Lower of cost or market.
　　c. Fair value.
　　d. Cost.
　　Explanation
　　Choice "a" is correct. Bond investments which are intended to be held until the maturity date are classified as held-to-maturity securities and are reported at their amortized cost.
　　Choice "d" is incorrect. Investments in marketable securities are reported at fair value or at their amortized cost, depending on their classification.
　　Choice "c" is incorrect. Trading securities and available-for-sale securities are reported at their fair value.
　　Choice "b" is incorrect. The lower of cost or market method is no longer used to account for marketable securities.
　　小編語錄：別匆忙做決定，也別猶猶豫豫許久，生活要過的優(yōu)雅美好，你就必須果敢優(yōu)秀！