“持有至到期投资”的确认与计量方法商榷

To Simplify the Accounting Method of "Holding the Investment Until the Call Date"

《2006企业会计准则第22号——金融工具确认和计量》中规定"持有至到期投资"科目,应当采用实际利率法,按摊余成本计量。笔者认为这种会计核算方法设计过于繁琐,"持有至到期投资"采用直线法进行会计核算明显优于实际利率法,有利于会计核算工作。

According to the ＂Holding the Investment Until the Call Date＂ item is stipulated in Article 22, Determination and Measurement of Financil Instruments in Accounting Criteria for Enterprises, accounting will be based on actual interest rates and apportion costs. This accounting method is too difficult in the author＇s opinion, while he 3uggests that the accounting method used on a straight - line basis should be better than the above method.