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美国CPA考点解析：实际利率的应用方法
为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。
实际利率的应用方法
Use of effective interest method of accounting for the amortization of unamortized discounts/premiums is required by GAAP. This method of amortization results in constant rate of interest each period
Instructor’s tips:
Under effective interest method, interest expense is calculated by multiplying the carrying value of bond at the beginning of the period by the effective interest rate.
【我要纠错】 责任编辑：小敏
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