“持有至到期投资”的确认与计量方法商榷  

To Simplify the Accounting Method of "Holding the Investment Until the Call Date"

作　　者：毛波军[1] 

机构地区：[1]湖北职业技术学院培训学院,湖北孝感432000

出　　处：《湖北职业技术学院学报》2009年第2期63-65,100,共4页Journal of Hubei Polytechnic Institute

摘　　要：《2006企业会计准则第22号——金融工具确认和计量》中规定"持有至到期投资"科目,应当采用实际利率法,按摊余成本计量。笔者认为这种会计核算方法设计过于繁琐,"持有至到期投资"采用直线法进行会计核算明显优于实际利率法,有利于会计核算工作。According to the ＂Holding the Investment Until the Call Date＂ item is stipulated in Article 22, Determination and Measurement of Financil Instruments in Accounting Criteria for Enterprises, accounting will be based on actual interest rates and apportion costs. This accounting method is too difficult in the author＇s opinion, while he 3uggests that the accounting method used on a straight - line basis should be better than the above method.

关 键 词：持有至到期投资 确认与计量 实际利率法 直线法 

分 类 号：F230[经济管理—会计学]