| 长期债券溢价或折价摊销的实际利率法应用探讨 |
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| 引用本文： | 章道云.长期债券溢价或折价摊销的实际利率法应用探讨[J].成都师专学报,2010(2):106-108. |
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| 作者姓名： | 章道云 |
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| 作者单位： | 西华大学管理学院,四川成都610039 |
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| 摘 要： | 目前，国内介绍的实际利率法，均是以分期付息、到期一次还本为例，且以列表方式计算各期应摊溢价或折价，这不仅不符合我国实际，而且计算过程又繁琐。本文从实际利率法的原理出发，探索出简捷的公式计算方式来计算各期应摊溢价或折价，并结合我国实际进行应用。
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| 关 键 词： | 债券溢价 债券折价 实际利率法 原理与应用 |
The Application of Actual Interest Rate Method into Long-term Bond Premium or Discount Amortizing |
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| ZHANG Dao-yun.The Application of Actual Interest Rate Method into Long-term Bond Premium or Discount Amortizing[J].Journal of Chengdu Teachers College,2010(2):106-108. |
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| Authors: | ZHANG Dao-yun |
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| Institution: | ZHANG Dao-yun ( School of Management, Xihua University, Chengdu, Sichuan, 610039, China) |
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| Abstract: | At present, the real interest rate method in China is interest payment by term and one-off principle payment, and the amortized premium or the price discounted every term is presented in a list. This method is inconsistent with the actual condition and complicated. This paper introduces a simpler formula method and applies it to the calculation practice from the principle of real interest rate method. |
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| Keywords: | bond premium bond discount real interest rate method theory and application |
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