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一、新准则中持有至到期投资的核算规定及内容按照新会计准则的规定,持有至到期投资的溢折价采用实际利率法予以摊销,并且实际利率法下持有至到期投资的核算内容主要包括:持有至到期投资取得、实际利率的确定、摊余成本的计算、持有期间的溢折价的摊销和收益的确认及其处置时损溢的处理。在持有至到期投资的整个核算过程中最复杂的核算内容就是持有期间的溢折价的摊销和收益的确认,由于每期收益是根据持有至到期的摊余成本和实际利率来计算确定的,因此在实际利率确定的前提下,对于持有至到期投资核算的关键在于其摊余成本的计算。
I. Accounting rules and contents of held-to-maturity investments under the new standard According to the requirements of the New Accounting Standards, the discount of held-to-maturity investments is amortized using the effective interest method and held to maturity under the effective interest rate Investment accounting mainly includes: the acquisition of held-to-maturity investments, the determination of the effective interest rate, the calculation of amortized cost, the amortization of the discount during the holding period and the confirmation of the proceeds, and the treatment of the company when it is disposed of. The most complicated accounting in the whole accounting process of holding to maturity investment is amortization of amortization and recognition of income during the holding period. Since each period of income is calculated on the basis of amortized cost held to maturity and effective interest rate Therefore, under the premise of determining the actual interest rate, the key to holding to maturity investment accounting is the calculation of its amortized cost.