我国新《企业会计准则》规定,企业对涉及持有至到期投资或应付债券的溢折价(会计准则应用指南中称为“利息调整”)的摊销时,一律采用实际利率法,而不再采用直线法摊销。实际工作和学习过程中,不少人感到实际利率法难学难用。实际上,只要将会计处理与实际利率法结合起来,有关难点也就迎刃而解。 China’s new “Accounting Standards for Business Enterprises” stipulates that an enterprise shall apply the effective interest method when amortizing the excess of the undiscriminate held-to-maturity investments or bonds (“ADJUSTMENTS” in the Guidance on Accounting Standards) Instead of using straight-line amortization. In the actual work and study process, many people find it hard to learn the real interest rate method. In fact, as long as the accounting treatment combined with the actual interest rate law, the difficulties will be solved.