摘要
实际利率法在新会计准则中应用广泛,本文对实际利率法实质进行剖析,分析实际利率法在新会计准则中的应用范围,探讨了实际利率法下会计核算方法和技巧。
The real interest rate law applies widely in the new accounting standards, this article carries on the analysis to the real interest rate law essence, the analysis real interest rate law in the new accounting standards application scope, has discussed under the real interest rate law the accounting method and the skill.
出处
《改革与开放》
2009年第12X期130-130,共1页
Reform & Openning
关键词
实际利率法
实际利率
摊余成本
摊销
核算
Real interest rate law Real interest rate Booth-odd cost Amortization Calculates
