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与其他债券相比,资产支持债券具有以下几个特点:一是分期还本付息,还本付息频率一般有1个月、3个月、6个月甚至1年等,其中以1个月和3个月最常见;二是各期还本付息金额不相等;三是债券期限取决于其基础资产的期限;四是利率分为固定利率和浮动利率。资产支持债券的上述特点,使得其投资按《企业会计准则第22号—金融工具确认和计量》进行会计核算具有一定的复杂性。现举例说明。
Compared with other bonds, asset-backed bonds have the following characteristics: First, installment repayment of principal and interest, the debt service usually have a frequency of 1 month, 3 months, 6 months or even 1 year, of which 1 Month and 3 months the most common; the second is not equal to the amount of repayment of principal and interest of each period; third is the duration of the bond depends on the duration of its underlying assets; Fourth, the interest rate is divided into fixed interest rates and floating interest rates. The above characteristics of asset-backed bonds make it more complex for them to make their investments in accordance with Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments. Here is an example.