问题
单项选择题
Barnes Company issues a bond at a premium to fund a capital project. With respect to the effective interest method, in each subsequent year, the reported annual interest expense for this bond will most likely:（）
A. decrease.
B. remain the same.
C. increase.
答案
参考答案：A
解析：
溢价债券(premium bond)：在资产负债表中账面价值大于其面值，账面价值会随着溢价的摊销而减少，直到到期时等于其面值，期间利息费用不断减少。
折价债券(discount bond)：在资产负债表中账面价值小于其面值，账面价值会随着溢价的摊销而增大，直到到期时等于其面值，其间利息费用不断增加。