实际利率法在会计核算中的运用

The Application of Effective-interest method in Accounting

实际利率法是新会计准则体系中非常重要的一种会计核算方法,能够更加准确地反映资产购置的成本、债权以及债务的真实价值。在新会计准则体系中对于持有至到期投资、贷款与应收款项、应付债券、融资租赁、超过正常信用期间资产购置、分期收款销售或延期收款销售等业务中都应广泛运用实际利率法。

The effective-interest method is an important accounting method in the new accounting standards, which can accurately reflect the cost of assets purchase and the true value of creditor right and debts. Thus in the new accounting standards, the effective-interest method should be employed widely in the following aspects： holding due to investment, loans and receivables, bond payable, financing lease, assets purchase excess normal credit, installment sale, or deferred receipt sale, etc.