现行的教科书对企业购入溢债券价的摊销举例,基本上都是选用1月1日发行的债券。实际工作中,绝大部分企业往往不是在1月1日发行债券。当企业对购入债券的溢价采用“直线法”摊销时,摊销期究竟选用年数、月数,还是日数?许多财会工作者感到无所适从,本文就此谈点意见,供参考?.. The existing textbook examples of the amortization of purchases of corporate spillover bonds are basically the bonds issued on January 1. In actual work, the vast majority of enterprises often do not issue bonds on January 1. When an enterprise applies the “straight-line method” for amortization of the premium it buys, how many years, months or days do amortization periods take? Many financial and accounting practitioners find themselves at a loss as to what this article is for reference.