实际利率法 meaning in English
effective interest method
effective interest rate method
Examples
- Amortize bond discount and premium by the effective - interest method
用实际利率法摊销债券的折价和溢价。 - Effective interest method
实际利率法 - If it is not feasible to adopt the effective interest rate method for the amortization , the straight - line method may be adopted .
采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。 - The difference between the price stipulated in the contract or agreement and its fair value shall be amortized within the period of the contract or agreement employing the real interest method and shall be included in the current profits and losses
应收的合同或协议价款与其公允价值之间的差额，应当在合同或协议期间内采用实际利率法进行摊销，计入当期损益。 - In the effective - interest method of amortization , the market rate at the time of issuance is multiplied by the bonds ' carrying amount to determine the interest expense each period and to compute the amount of discount or premium amortization
分期偿还的实际利率法，是根据发行时的市场利率乘上债券维持费用来确定每个期间的利息费用和计算折价和溢价分期偿还的费用。