会计分摊的利息法(interest method)是现值技术在会计分摊程序中的应用，其实质就是把某项资产或负债金额的变化和一组未来现金流量的现值变化联系起来。
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...债折价 3,956 现金 40,000 12/31 利息费用 43,956 公司债折价 3,956 现金 40,000 ( ) 2) 有效利息法(Effective Interest Method) ：有效 利息法简称利息法。
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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.
但德国收购法让情况更加恶化，因为德国收购法规定即使公司亏损，小股东还是可以按其股份赚取定额利息。
The picture is further complicated by Germany's takeover laws, which give minority shareholders the right to earn a fixed dividend on their shares even if the company makes a loss.
注(3)：对活期存款的利息支付被1933年银行法所禁止。
Notes (3) : the payment of interest on demand deposits was prohibited by the Banking Act of 1933.
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