债券溢折价实际利率摊销法的再探讨  

Probe into the Practical Rate Amortization in Bond's Premium Price and Conversion into Money

作　　者：吴良海[1] 

机构地区：[1]安徽工业大学管理学院,安徽马鞍山243002

出　　处：《安徽工业大学学报（社会科学版）》2006年第5期46-47,共2页Journal of Anhui University of Technology：Social Sciences

摘　　要：基于实际利率法的两项基本规定推论出债券溢折价摊销额、利息收入、债券投资账面价值的计算规律,据此认为实际利率法是一种集精确性与简便性为一体的摊销方法,并非会计界认为的二者不可兼得。Inferences of the amortization of bond's premium price and conversion into money,interest income and the calculating rules of accounting price from the two basic rules based on practical rate show that the law of practical interest rate is a kind of amortization combining precision with simplicity.

关 键 词：债券溢折价摊销法 实际利率法 计算规律 精确性 简便性 

分 类 号：F830.91[经济管理—金融学]