为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，高顿网校特别为大家整理了美国CPA考试考点解析，帮助广大考生一起学习一起进步。
　　Two methods of amortizing bond premium (discount)
　　债券溢价摊销的两种方法
　　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.
 
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