1) effective interest method
实际利息法
2) interest method
实际利息计算法
3) Effective-interest method of amortization
实际利息摊销法
5) effective interest rate method
实际利率法
1.
The accounting of effective interest rate method is difficult in our current system of accounting standards.
实际利率法的核算是新会计准则的难点。
2.
The new accounting standard provides that the two parties in finance leases of fixed assets shall amortize the unconfirmed financing gains and losses with the effective interest rate method and that the lessor of the finance leases shall capitalize the initial direct cost.
新会计准则规定关于融资租赁固定资产租赁双方对未确认的融资损益应采用实际利率法进行摊销,并同时规定融资租赁的出租人要把初始直接费用资本化。
6) effective interest income
实际利息收益
补充资料:实际利息
实际利息
‘二,、,,芯J仪牛利计息法计算的实际利息,一般的用实际年利APR(彻一nud氏。ent卿Rate)来表示。也叫单纯利息.(51哪le玩ter-est)。消费者信贷利息,原则必须按实际利息J本产色犷
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