| 债券溢(折)价摊销新方法探讨 |
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| 引用本文： | 王辉,邵珍. 债券溢(折)价摊销新方法探讨[J]. 东华大学学报(自然科学版), 2006, 32(4): 20-24 |
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| 作者姓名： | 王辉 邵珍 |
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| 作者单位： | 上海交通大学安泰管理学院,上海,200052 |
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| 摘 要： | 运用资金时间价值公式，在实际利率法原理基础上，对与债券溢价或折价计算及其摊销有关的公式进行了推导，研究了数据之间的规律性，希望这些规律的发现能有助于促进实际利率法的使用。
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| 关 键 词： | 溢价 折价 直线摊销法 实际利率摊销法 |
| 修稿时间： | 2005-03-23 |
Research on New Amortization Method with the Premium or Discount of Bonds |
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| WANG Hui,SHAO Zhen. Research on New Amortization Method with the Premium or Discount of Bonds[J]. Journal of Donghua University, 2006, 32(4): 20-24 |
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| Authors: | WANG Hui SHAO Zhen |
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| Abstract: | This article deduced some formulas used to calculate the amount of the premium or discount of bonds and the amortization amount of them,with formulas on the time value of money and the effective interest method.The authors found some laws between the data,and hoped that these laws could do some help to the use of the effective interest method. |
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| Keywords: | premium discount straight-line method effective interest method |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
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