答案和详解如下： Q32. B. Study Session 10-45-a If a bond is issued at a premium the market rate is lower than the coupon rate. The interest expense is equal to the liability, including any unamortized premium, multiplied by the (lower) market rate when the bond was issued; the coupon payment will always be higher than the interest expense. Cash flow from operations (CFO) will be understated because rite (higher) coupon payments (interest expense plus change in liability) are include in CFO. | 
发表于 2007-10-30 08:34
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