巧讲实际利率法利息调整摊销表  

Talk about Actual Interest Rate Method Adjusting Amortization Tables

作　　者：郭明曦[1] 

机构地区：[1]北京联合大学管理学院金会系

出　　处：《林区教学》2016年第12期17-19,共3页Teaching of Forestry Region

摘　　要：实际利率法贯穿于中级财务会计的整本教材中,是一项被广泛应用的会计政策。以持有至到期投资的后续计量为例,分析选择实际利率法摊销的原因,结合期末摊余成本的计算公式,分析摊余成本的本质,编制实际利率法利息调整摊销表,并举例说明摊销表的计算过程及各个数据间的逻辑关系。The actual interest rate method throughout the whole textbook of intermediate financial accounting, the accounting policy is widely used. In the follow-up measurement of held-to-maturity investment as an example, the reason of choosing the actual interest rate method amortize is analyzed, combining the calculation formula of final amortized cost, the analysis of the nature of the amortized cost, prepare a list of the actual interest rate method to adjust amortization, and illustrate the calculation process of the amortization table and the logical relationship between various data.

关 键 词：利息调整 摊余成本 实际利率法摊销 

分 类 号：F233[经济管理—会计学]