实际利率法 meaning in English
effective interest method
effective interest rate method
Examples
- Article 7 where there is any discount or premium , the amount of discounts or premiums that shall be amortized during each accounting period shall be determined by the real interest rate method , and an adjustment shall be made to the amount of interests in each period
第七条借款存在折价或者溢价的，应当按照实际利率法确定每一会计期间应摊销的折价或者溢价金额，调整每期利息金额。