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2006年2月15日财政部发布的企业会计准则(以下简称“新准则”)要求上市公司从2007年1月1日起开始执行。新准则一个重要的变化是突出了货币的时间价值概念,对于利息的计算要求采用实际利率法。而对于实际利率法在企业的运用问题,不少人认为很困难,因为该方法涉及到实际利率的计算和实际报酬或费用的摊销,计算过程都比较复杂,这必将在一定程度上影响新准则的学习和执行效果。经过对新
The Accounting Standard for Business Enterprises promulgated by the Ministry of Finance on February 15, 2006 (hereinafter referred to as the “New Standard”) requires listed companies to implement the regulations on January 1, 2007. An important change of the new standard is that it highlights the concept of the time value of money. The calculation of interest requires the adoption of the real interest rate method. However, many people find it very difficult to apply the actual interest rate method in the enterprise because the method involves the calculation of the actual interest rate and the amortization of the actual compensation or expense, and the calculation process is complicated, which will certainly affect to some extent The new standard of learning and implementation effect. After the new