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《财会通讯》1989年第三期刊登了张景琳同志的《债券、股票会计核算方法介绍》一文。文末注2“折价、溢价后的发行值=面值×现值+票面利率×年金”计算式中,现值应为复利现值系数,票面利率应为每期利息,年金应为年金现值系数。由于债券、股票的发行,在我国还是个新事物,为了更正确理解其核算方法,特补充以下看法。一、债券折价发行或溢价发行的实际值的正确计算公式应是:
In the third issue of the “Accounting Newsletter” in 1989, the article “Introduction to Accounting Methods for Bonds and Stocks” by Comrade Zhang Jinglin was published. At the end of the text, note 2 “issued value after discount, premium = face value × present value + coupon rate × annuity”, the present value shall be the compound value present value coefficient, the coupon interest rate shall be interest for each period, and the annuity shall be the present value coefficient of annuity. . As the issuance of bonds and stocks is still a new thing in our country, in order to understand its accounting method more correctly, we particularly add the following observations. 1. The correct calculation formula for the actual value of a bond discount or premium issue should be: