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。
【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...
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...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..
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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...
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实际利率计算法 [金融] effective rate method
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.
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