【多选题】【消耗次数：1】
以摊余成本计量的债权投资的初始入账金额高于其面值的情况下，在持有期间按实际利率法确认的各期利息收入金额( )。
①
相等
②
不相等
③
递增
④
递减
⑤
递增或递减
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企业购入债券并分类为以摊余成本计量的债权投资，该债券的初始入账金额应为( )。
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债券面值
②
债券面值加相关交易费用
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债券公允价值加相关交易费用
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③
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④
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④
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