| 新《企业会计准则》中实际利率法的应用 |
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| 引用本文： | 姚新荣. 新《企业会计准则》中实际利率法的应用[J]. 河南纺织高等专科学校学报, 2007, 19(3): 24-27 |
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| 作者姓名： | 姚新荣 |
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| 作者单位： | 商丘职业技术学院,河南商丘476000 |
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| 摘 要： | 2006年2月15日财政部颁布的《企业会计准则》中有多处要求采用实际利率法计算摊余成本和利息，而会计职称考试用书等资料则采用列表形式。本文在分析实际利率法内涵的基础上，通过若干实例解析了利用账簿记录计算各期摊余成本。
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| 关 键 词： | 实际利率 摊余成本 账面价值 账面余额 |
| 文章编号： | 1008-8385（2007）03-0009-04 |
| 收稿时间： | 2007-06-01 |
| 修稿时间： | 2007-06-01 |
The Application of Real Interest Rate Mothod in the New Accounting Standards |
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| YAO Xin-rong. The Application of Real Interest Rate Mothod in the New Accounting Standards[J]. Journal of Henan Textile College, 2007, 19(3): 24-27 |
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| Authors: | YAO Xin-rong |
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| Abstract: | Real interest rate method of computing unamortized cost and interest is requested in the New Accounting Standards issued on 15th Feb. ,2006. But most test materials adopts tabulation forms. After analyzing the meaning of real interest rate method, this paper computes the unamortized costs by account book records with several examples. |
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| Keywords: | real interest rate unamortized cost book balance book value |
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