债券溢(折)价摊销新方法探讨  

Research on New Amortization Method with the Premium or Discount of Bonds

作　　者：王辉[1] 邵珍[1] 

机构地区：[1]上海交通大学安泰管理学院,上海200052

出　　处：《东华大学学报（自然科学版）》2006年第4期20-24,共5页Journal of Donghua University(Natural Science)

摘　　要：运用资金时间价值公式,在实际利率法原理基础上,对与债券溢价或折价计算及其摊销有关的公式进行了推导,研究了数据之间的规律性,希望这些规律的发现能有助于促进实际利率法的使用。This article deduced some formulas used to calculate the amount of the premium or discount of bonds and the amortization amount of them, with formulas on the time value of money and the effective interest method. The authors found some laws between the data, and hoped that these laws could do some help to the use of the effective interest method.

关 键 词：溢价 折价 直线摊销法 实际利率摊销法 

分 类 号：F23[经济管理—会计学]