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A. Option B
B. Option C
C. Option A
D. Option D
Answer: D
A. Option C
B. Option D
C. Option B
D. Option A
Answer: A,C,D
유효이자 율법에 의한 유효 이자율 법과 정액법의 상각 방법은 다음과 같은 효과가 있습니다.
A. 채권 기간 동안 연간 이자 비용을 줄입니다.
B. 채권 기간 동안의 연간 이자 비용.
C. 채권 기간 동안 연간 이자 비용이 상승합니다.
D. 채권 기간 동안 높은 이자 비용.
Answer: C
Explanation:
Under the effective-interest method, interest expense for each period equals the effective interest rate times the carrying value of the bond issue. As the discount is amortized, the carrying value rises and interest expense increases.
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