问题
单项选择题
An analyst does research about redeemed bonds. A company issues bonds at a discount, and reports their amortized historical cost. The company redeems the bonds before maturity, when they are trading at a premium. Which of the following statements is most accurate（）
A. Bonds payable is reduced by the amount of the bonds' market value.
B. Bonds payable is increased by the amount of the bonds' face value.
C. Bonds payable is reduced by the amount of the bonds' carrying value.
答案
参考答案：C
解析：
根据规定：应付债务减少额度与已赎回债务的账面价值(carrying value)有关。