“T”形账户在溢折价摊销中的运用分析——以持有至到期投资和应付债券为例  

The use of "T" account in the amortization of premium and discount——Taking the held-to-maturity investment and bonds payable as an example

作　　者：颜金花[1] 

机构地区：[1]广东商学院华商学院,广东广州511300

出　　处：《佳木斯教育学院学报》2013年第7期470-471,共2页Journal of Jiamusi Education Institute

摘　　要：本文在介绍实际利率法和摊余成本的基础上,以持有至到期投资和应付债券为例,结合实际例题对"T"形账户在溢折价摊销中的运用进行分析,以期更深入的理解溢折价,更直观的反映溢折价的摊销过程。In this paper, based on the actual interest rate method and amortised cost, using the held-to-maturity investment and bonds payable for example, together with the use of"T"account in the amortization of premium and discount, in order to understand the premium and discount, reflecting the amortization of premium and discount.

关 键 词：溢折价 摊销 持有至到期投资 应付债券 

分 类 号：F23[经济管理—会计学]