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货币资金时间价值的存在使某项资产或者负债未来的现金流量和现在的公允价值存在一个差额,实际利率法则是考虑了货币资金时间价值而针对这个差额的一种计量方式。银行在运用实际利率法时要注意实际利率的确定和摊余成本的计算,使数据真实反映银行业务,这也体现了会计的客观性要求。实际利率法在银行的运用已经成为一个趋势,然而在推广过程中也存在一些困难和问题,本文也对这些问题进行了简要讨论,并提出了看法。
The existence of the time value of monetary capital makes a difference between the future cash flow of an asset or liability and the present fair value. The effective interest rate rule is a measure of the difference considering the time value of monetary funds. When using the real interest rate method, the bank should pay attention to the determination of the actual interest rate and the calculation of the amortized cost so that the data can truly reflect the banking business, which also reflects the objectivity of accounting requirements. The application of the real interest rate method in the bank has become a trend. However, there are some difficulties and problems in the promotion process. This article also briefly discusses these issues and puts forward their opinions.