论文部分内容阅读
根据企业会计准则的规定,企业应当对到期一次还本付息债券的投资和发行采用实际利率法,按摊余成本进行后续计量。在会计实务中进行利息调整时,会出现“利息过度调整”的现象。在采用Maple软件进行符号计算的基础上,通过对实际利息和名义利息的符号表达式的数学推演,得出避免“利息调整过度”现象出现的充要条件:对于折价发行的债券,发行价可能存在两个临界值,发行价在二者之间时,不会产生“利息过度调整”现象;对于溢价发行的债券,发行价存在一个临界值,发行价大于或等于临界值时,不会产生“利息过度调整”现象。
According to the provisions of the Accounting Standards for Business Enterprises, an enterprise shall make follow-up measurement on the amortized cost using the effective interest method on the investment and issuance of bonds with a maturity date. In the accounting practice of interest adjustment, there will be “over-adjustment of interest ” phenomenon. Based on the symbolic computation by Maple software, the necessary and sufficient conditions for avoiding the phenomenon of “excessive interest adjustment” emerge through the mathematical derivation of the symbolic expressions of real interest and nominal interest. For the bond issued under discount, the issue There may be two thresholds for the price. When the issue price is between the two, there will be no “over interest adjustment” phenomenon. For a premium-issue bond, the issue price has a critical value. If the issue price is greater than or equal to the critical value , Will not produce “interest over adjustment ” phenomenon.