长期债券溢价或折价摊销的实际利率法应用探讨  

The Application of Actual Interest Rate Method into Long-term Bond Premium or Discount Amortizing

作　　者：章道云[1] 

机构地区：[1]西华大学管理学院,四川成都610039

出　　处：《西华大学学报（哲学社会科学版）》2010年第2期106-108,共3页Journal of Xihua University(Philosophy & Social Sciences)

摘　　要：目前,国内介绍的实际利率法,均是以分期付息、到期一次还本为例,且以列表方式计算各期应摊溢价或折价,这不仅不符合我国实际,而且计算过程又繁琐。本文从实际利率法的原理出发,探索出简捷的公式计算方式来计算各期应摊溢价或折价,并结合我国实际进行应用。At present, the real interest rate method in China is interest payment by term and one-off principle payment, and the amortized premium or the price discounted every term is presented in a list. This method is inconsistent with the actual condition and complicated. This paper introduces a simpler formula method and applies it to the calculation practice from the principle of real interest rate method.

关 键 词：债券溢价 债券折价 实际利率法 原理与应用 

分 类 号：F23[经济管理—会计学]