有效利率法（Effective Interest Method）问题解析.pdf

Intermediate Accounting 樊帅 有效利率法（Effective Interest Method） 1、原理解释：长期应付债券 （Long-term Bonds Payable ） （1）入账要求（Rules of accounting） 1 ○Interest expense is based on the market interest rate on the date of the debt issuance and the beginning balance of the liability. 2 ○Book value is the present value of all future cash payments, discounted at the market interest rate at issuance. 1 （2）平价发行（Bonds Issued at Face Value on Bond Date） GENERAL JOURNAL Page 77 Post. Date Description Ref. Debit Credit Dec 31 Cash 10,000 Bonds Payable 10,000 To record bond issue 10 ×$1,000 = $10,000 GENERAL JOURNAL Page 77 Post. Date Description Ref. Debit Credit Jun 30 Interest Expense 500 Cash 500 Dec 31 To record bond interest payments $10,000 ×10% ×1/2 = $500 未来应支付与返还的利息费用 （Interest Expense ）和本金 （Face Value ）保 持不变，由于市场利率（Market Interest Rate ）与票面利率（Face Interest Rate） 一致，因此无账面上的盈利与亏损，不必在后续年份摊入或冲减利息费用 （Interest Expense ）。