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level 1 mock 50第95题

95. CopA has issued 5‐years bonds at par value to the expansion. Two years later, the Cop called the
bonds at the price of 102. The market value of identical bonds at the same time is 107.The cop
should recognize
Economic gain Accounting Income
A. No            Yes
B. Yes           No
C. Yes           Yes
答案是A,没太理解。这里没说bond的会计分类,为何认为应该recognize Accounting Income?
哪位老师能否给讲讲?

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