题目内容
(请给出正确答案)
[主观题]
A company issued a $50,000 7-year bond for $47,565.The bonds pay 9 percent per annum
and the yield-to-maturity at issue was 10 percent.The company uses the effective interest rate method to amortize any discounts or premiums on bonds.After the first year, the yield to maturity on bonds equivalent in risk and maturity to these bonds is 9 percent.The amount of the bond discount amortization ($) recorded in the second year isclosest to:
A.282.
B.348.
C.2,178.
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