| 对我国债券溢折价摊销适用方法选择的分析 |
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| 引用本文： | 祝焰,张子刚,叶天放.对我国债券溢折价摊销适用方法选择的分析[J].华中科技大学学报(自然科学版),1999(10). |
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| 作者姓名： | 祝焰 张子刚 叶天放 |
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| 作者单位： | 华中理工大学管理学院 |
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| 摘 要： | 对不同计息环境下债券溢折价摊销方法进行了分析，得出了直线法也是一种实际利率法的结论．就我国目前情况来看，直线法是长期投资溢折价摊销更为适宜的方法，可用来处理所有应收和应付利息的摊销．
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| 关 键 词： | 长期债券投资 直线法 实际利率法 |
A Choice on the Method of Accounting for Premium and Discount Amortization of Bond |
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| Zhu Yan Zhang Zigang Ye Tianfang Zhu Yan Doctoral Candidate, College of Management,HUST,Wuhan ,China..A Choice on the Method of Accounting for Premium and Discount Amortization of Bond[J].JOURNAL OF HUAZHONG UNIVERSITY OF SCIENCE AND TECHNOLOGY.NATURE SCIENCE,1999(10). |
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| Authors: | Zhu Yan Zhang Zigang Ye Tianfang Zhu Yan Doctoral Candidate College of Management HUST Wuhan China |
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| Institution: | Zhu Yan Zhang Zigang Ye Tianfang Zhu Yan Doctoral Candidate, College of Management,HUST,Wuhan 430074,China. |
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| Abstract: | After analyzing two methods of accounting for premium and discount amortization of bond with simple interest and compound interest, the straight method, or in fact, the interest method, is proposed. The straight method seems to be more feasible so far as current situation in China is concerned. |
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| Keywords: | long term investment on bond straight method interest method |
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