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根据《企业会计准则第22号:金融工具确认和计量》第十四条,“实际利率法,是指按照金融资产或金融负债(含一组金融资产或金融负债)的实际利率计算其摊余成本及各期利息收入或利息费用的方法。实际利率,是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量,折现
According to Article 14 of Accounting Standard for Business Enterprises No. 22: Recognition and Measurement of Financial Instruments, the ”effective interest method" refers to the calculation according to the actual interest rate of financial assets or financial liabilities (including a group of financial assets or financial liabilities) Residual cost and interest income or interest expense for each period.The effective interest rate is the discount of the future cash flows of the financial assets or financial liabilities within the expected existence period or applicable shorter period