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“T”形账户在溢折价摊销中的运用分析--以持有至到期投资和应付债券为例
“T”형장호재일절개탄소중적운용분석--이지유지도기투자화응부채권위례
The use of"T"account in the amortization of premium and discount--Taking the held-to-maturity investment and bonds payable as an example

万方数据

佳木斯教育学院学报佳木斯教育學院學報 가목사교육학원학보
JOURNAL OF JUAMJUSI EDUCATION INSTITUTE
2013年 7期 470-471 ,共2页

颜金花顏金花

안금화

溢折价%摊销%持有至到期投资%应付债券溢摺價%攤銷%持有至到期投資%應付債券
일절개%탄소%지유지도기투자%응부채권
premium and discount%amortization%the held-to-maturity investment%bonds payable

本文在介绍实际利率法和摊余成本的基础上，以持有至到期投资和应付债券为例，结合实际例题对“T”形账户在溢折价摊销中的运用进行分析，以期更深入的理解溢折价，更直观的反映溢折价的摊销过程。
본문재개소실제리솔법화탄여성본적기출상，이지유지도기투자화응부채권위례，결합실제례제대“T”형장호재일절개탄소중적운용진행분석，이기경심입적리해일절개，경직관적반영일절개적탄소과정。
In this paper, based on the actual interest rate method and amortised cost, using the held-to-maturity investment and bonds payable for example, together with the use of"T"account in the amortization of premium and discount, in order to understand the premium and discount, reflecting the amortization of premium and discount.