长期应付债券的现值计量及会计处理方法

Current value measurement of the long-term bond payable and its accounting methods

针对现行的长期应付债券计价方法不能真实反映企业的财务状况和经营成果问题,提出利用现时价值会计理论,对长期应付债券进行现值计量的方法.以分次付息债券为例,对比分析了长期应付债券的传统会计处理与现时价值会计处理的差别,给出了长期应付债券现时价值计价公式、会计处理的科目设置及具体核算分录模式.

The current pricing method of the long-term bond payable can't reflect financial situation of the enterprise and management performance truly. According to the accounting theory of current value,we put forward a the long-term bond payable method. The traditional accounting dealing with the long-term bond payable and the current value accounting measurement are compared with and analyzed by the example of paying the bond interest at intervals, the current value measurement formula, subjects of accounting dealing with and concrete accounting entries mode are given in the paper.