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企业债券的发行价格有三种:平价、溢价和折价。为了正确反映企业的实际利息,需要对债券溢价或折价在债券存续期内摊销。现行实务中多采用直线摊销法和实际利率摊销法。实际利率摊销法计算债券溢价、折价摊销额公式如下:溢价（折价）摊销额＝│现金利息支出-实际利息支出│。其?
The issue price of corporate bonds, there are three: parity, premium and discount. In order to correctly reflect the actual interests of the enterprise, the bonds need to be amortized over the bond premium or discount. The current practice to use more straight-line amortization method and the actual interest rate amortization method. The effective interest rate amortization method calculates the bond premium. The formula for discount amortization is as follows: Premium (discount) Amortization = │ Cash interest expense - Actual interest expense │. its?