会计作为操作性极强的一门经济管理科学,其中不乏数学的巧妙运用,本文运用数学中等比数列公式推导摊余成本后续计量任意一期的期末应付本金余额计算公式,运用这个公式可免去列表计算的繁琐。一、摊余成本的概述2006年2月15日财政部印发的《企业会计准则第22号——金融工具确认和计量》中,最先提出了“摊余成本”的概念,并以数量计算的方式给出了金 Accounting as a highly operational science of economics and management, many of which are clever use of mathematics, the use of mathematics than the median series than the deduction of the cost of amortization of any subsequent calculation of the principal balance due to the formula, the use of this formula can be avoided To calculate the list of cumbersome. I. Overview of amortized cost In “Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments” issued by the Ministry of Finance on February 15, 2006, the concept of “amortized cost” was first proposed and adopted as The way of quantity calculation gives the gold