一、问题提出对于长期债券投资溢折价的会计处理,我国《企业会计准则——投资》规定,“债券投资溢价或折价,在债券购入后至到期前的期间内于确认相关债券利息收入时摊销。摊销方法可以采用直线法,也可以采用实际利率法”。这表明直线法和实际利率法适用各种类型债券,且企业可以从中任取一种方法。但由于我国债券多为单利计息、到期还本付息类型,在运用实际利率法时会遇到特殊问 First, the issue put forward for long-term bond investment overdraft accounting treatment, China’s “Accounting Standards for Business Enterprises” regulation, "bond investment premium or discount, after the bond purchase to the maturity of the period to confirm the relevant bond interest Amortization of income amortization method can be used straight line method, you can also use the actual interest rate method. This shows that the straight-line method and the real interest rate method apply to all types of bonds, and companies can choose one method. However, due to the fact that China’s bonds are mostly single-interest interest rates, due and repayable principal and interest, they encounter special problems when applying the real interest rate method