企业会计准则规定:持有至到期投资应当采用实际利率法,按摊余成本进行后续计量。在持有至到期投资的核算中,利息调整的计算形式多样,较难快速、系统地掌握,因此本文先介绍了其通用计算模型,然后再举例应用,以期能给使用者提供一定的帮助。 Accounting standards for business enterprises: Held-to-maturity investments should be measured at amortized cost using the effective interest method. In the accounting of held-to-maturity investments, the calculation of interest adjustment is various and difficult to grasp quickly and systematically, so this article first introduces its general computing model, and then an application example to provide some help to the user .