| 会计核算中几种实际利率法的直观图示 |
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| 引用本文： | 欧阳春,吴丹.会计核算中几种实际利率法的直观图示[J].湖北财经高等专科学校学报,2011(5):55-58. |
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| 作者姓名： | 欧阳春 吴丹 |
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| 作者单位： | 湖北省水利水电科学研究院 |
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| 摘 要： | 在会计业务的学习和实际工作中,经常会遇到实际利率法的问题。对＂持有至到期投资＂的＂利息调整＂;＂应付债券＂的＂利息调整＂;未确认融资费用的分摊;分期收款销售商品中＂未实现融资收益＂的分摊;归纳出一种原始的直观图示法,让实际利率法变得简明易懂。
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| 关 键 词： | 会计核算 实际利率法 直观图示 |
Visual Graphic of Several Practical Interest Rate Method in Accounting Calculating |
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| OU Yang-chun,WU Dan.Visual Graphic of Several Practical Interest Rate Method in Accounting Calculating[J].Journal of Hubei College of Finance and Economics,2011(5):55-58. |
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| Authors: | OU Yang-chun WU Dan |
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| Institution: | (Hubei Institute ofWater Conservancy and Hydroelectric Power Research,Wuhan Hubei 430070) |
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| Abstract: | In the study and practical work of accounting,we should encounter various problems of practical interest rate methods.It centers on the "interest rate adjustment" of "held-to-maturity investment" and "bond payable" and also discusses about the provision of "unidentified financing cost" and "unfulfilled financing yield".The paper gives a original visual graphic to showthe interest rate method in a more lucid way. |
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| Keywords: | Accounting Calculate Practual Interest Rate Method Visual Graphic |
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