债券溢价摊销有什么方法？各位学员你还不知道？那你还不赶紧来看3月29日的USCPA考点解析？及时掌握知识点，顺利拿下USCPA！
　　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.