新的企业会计准则体系自2007年1月1日起已经在我国上市公司全面实施,以后逐步在所有的企业实行。在新会计准则中突出了货币的时间价值概念,对于利息的计算要求采用实际利率法。如对于具有融资性质购入的资产或销售的商品,融资租赁方式下租入或租出的固定资产产生的未确认融资费用或未实现融资收益的摊销均要求采用实际利率法。对于持有至到期的投资、应付债券中实 Since January 1, 2007, the new system of corporate accounting standards has been fully implemented in China’s listed companies and has been gradually implemented in all enterprises since then. In the new accounting standards highlight the concept of time value of money, the calculation of interest requires the use of effective interest rate method. For assets purchased or sold for financing, unrecognized financing charges or unrealized financing gains arising from fixed assets leased or leased under finance leases require the application of the effective interest method. For held-to-maturity investments, bonds payable are real