实际利率法的简化核算

A Simplified Accounting of Effective Interest Rate Method

实际利率法的核算是新会计准则的难点。本文首先对使用实际利率法进行会计核算的相关金融资产或金融负债及其备抵账户进行分析,证实这些金融资产或金融负债总账账户的账面价值等于其摊余成本,然后对实际利率法核算的相关账户之间的勾稽关系进行分析,提出依次建立T形账进行核算的简化方法,并举例予以说明。

The accounting of effective interest rate method is difficult in our current system of accounting standards. It is found that the amortized cost due is equal to the financial assets and financial liabilities general account＇s book value by analyzing and generalizing the general and allowance accountants in accounting of effective interest rate method; with analyzing and generali- zing the relations of those accountants in accounting of effective interest rate method, a simplified method is put forward with example that is accounted by building T-accounts Image in turn.