实际利率法

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Effective interest method
【相关导读】实际利率法（effective interest method）：是指每期的利息费用按实际利率乘以期初债券帐面价值计算，按实际利率计算的利息费用与按票面利率计算的应计利息的差额，即为本...
2
Effective interest rate method
...实际利率法；直线法；摊余成本；后续计量；投资收益 [gap=719]Key words:The held-to-maturity investment, The effective interest rate method, The straight-line method, Amortized cost, Follow-up measurement, Investment i..
3
real interest method
财务管理方法 实际利率法（Real Interest Method）什么是实际利率法 实际利率法又称“实际利息法”，是指每期的利息费用按实际利率乘以期初债券帐面价值计算，按实际利率计算的...

短语

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实际利率法的核算是新会计准则的难点。
The accounting of effective interest rate method is difficult in our current system of accounting standards.
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在此基础上分析了现行的实际利率法的不足，并提出了新的实际利率法。
Based on it, the paper points out insufficiency of current actual rate of interest method and puts forward a new method.
3
在油气资产的使用寿命内，油气资产弃置义务采用实际利率法确定各期间应承担的利息费用。
Interest expenses from the assets retirement obligations for each period are recognised with the effective interest method during the useful lives of the related oil and gas properties.

实际利率法
实际利率法又称“实际利息法”，是指每期的利息费用按实际利率乘以期初债券账面价值计算，按实际利率计算的利息费用与按票面利率计算的应计利息的差额，即为本期摊销的溢价或折价。

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