債券溢價(jià)攤銷有什么方法？各位學(xué)員你還不知道？那你還不趕緊來(lái)看3月29日的USCPA考點(diǎn)解析？及時(shí)掌握知識(shí)點(diǎn)，順利拿下USCPA！
　　Two methods of amortizing bond premium (discount)
　　債券溢價(jià)攤銷的兩種方法
　　Straight-line: Premium (Discount)/number of periods outstanding.
　　Interest (effective rate) Method (US GAAP/IFRS): Carrying value*effective rate-Face value*stated rate
　　Instructor’s tips:
　　A bond premium occurs when the price of the bond has increased in the secondary market due to a drop in market interest rates
　　mount amortized can be used to offset the interest from the bond, which will reduce the amount of taxable income the investor will have to pay with respect to the bond.
　　here is no deduction possible for bond premiums related to tax-free bands.