实际利率法

实际利率法的核算是新会计准则的难点。

The accounting of effective interest rate method is difficult in our current system of accounting standards .

出租人应当采用实际利率法计算确认当期的融资收入。

The lessor shall calculate the financing income at the current period by adopting the effective interest rate method .

用实际利率法摊销债券的折价和溢价。

Amortize bond discount and premium by the effective-interest method .

实际利率法下融资租赁出租人对未实现融资收益核算的方法研究

Research on Calculation Method of Unrealized Financing Profits by the Lessor of Finance Leases Under Effective Interest Rate Method

系统地介绍了实际利率法下长期债券投资溢价、折价摊销的计算过程及其账务处理，阐述了实际利率的计算原理及其计算过程。

This essay discusses the real interest rate of the overflow and discount sales of the long term bond .

在此基础上分析了现行的实际利率法的不足，并提出了新的实际利率法。

Based on it , the paper points out insufficiency of current actual rate of interest method and puts forward a new method .

实际利率法应用中关键数据逻辑关系分析&以应付债券后续计量为例

Analysis on the Logic of Critical Data in the Application of Effective Interest Rate Method & A Subsequent Measurement to Bonds Payable for Example

采用实际利率法计算的可供出售金融资产的利息，应当计入当期损益；

The interests of the sellable financial assets calculated according to the actual interest rate method shall be recorded into the profits and losses of the current period .

持有至到期投资以及贷款和应收款项，应当采用实际利率法，按摊余成本计量。

The investments held until their maturity , loans and accounts receivable shall be measured on the basis of the post-amortization costs by adopting the actual interest rate method ;

对于将来应付金额大于重组债务账面值这种情况，美国准则是作为债务重组加以规范，并规定采用实际利率法进行处理。

In the case which the amounts payable in the future is more than the carrying amount of the debt restructured , the FASB regulates it as the debt restructuring and measures it with actual rates .

债券溢（折）价摊销新方法探讨债券溢折价实际利率摊销法的再探讨

Research on New Amortization Method with the Premium or Discount of Bonds Probe into the Practical Rate Amortization in Bond 's Premium Price and Conversion into Money