高顿网校USCPA责任小编在此为各位学员准备以下有关“有价证券”的模拟题，你能够选出正确答案吗？
　　Kale Co. purchased bonds at a discount on the open market as an investment and intends to hold these bonds to maturity. Kale should account for these bonds at:
　　a. Amortized cost.
　　b. Lower of cost or market.
　　c. Fair value.
　　d. Cost.
　　Explanation
　　Choice "a" is correct. Bond investments which are intended to be held until the maturity date are classified as held-to-maturity securities and are reported at their amortized cost.
　　Choice "d" is incorrect. Investments in marketable securities are reported at fair value or at their amortized cost, depending on their classification.
　　Choice "c" is incorrect. Trading securities and available-for-sale securities are reported at their fair value.
　　Choice "b" is incorrect. The lower of cost or market method is no longer used to account for marketable securities.
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