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.
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.
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.
对于将来应付金额大于重组债务账面值这种情况，美国准则是作为债务重组加以规范，并规定采用实际利率法进行处理。
In the case which the amounts payable in the future is more than the carrying amount of the debt restructured, the FASB regulates it as the debt restructuring and measures it with actual rates.
对于将来应付金额大于重组债务账面值这种情况，美国准则是作为债务重组加以规范，并规定采用实际利率法进行处理。
In the case which the amounts payable in the future is more than the carrying amount of the debt restructured, the FASB regulates it as the debt restructuring and measures it with actual rates.
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