问题
单项选择题
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. |
答案
参考答案：C
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.