单选题
Interest expense is reported on the income statement as a function of:
A、
A. the unamortized bond discount.
B、
B. the coupon payment.
C、
C. the market rate.
【正确答案】
C
【答案解析】
Interest expense is always equal to the book value of the bond at the beginning of the period multiplied by the market rate at issuance.
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