美国CPA考点解析：实际利率的应用方法

为了帮助参加2014年美国cpa考试的学员巩固知识，提高备考效果，正保会计网校特为大家整理了美国cpa考试考点解析，帮助广大考生一起学习一起进步。

实际利率的应用方法

Use of effective interest method of accounting for the amortization of unamortized discounts/premiums is required by GAAP. This method of amortization results in constant rate of interest each period

Instructor’s tips:

Under effective interest method, interest expense is calculated by multiplying the carrying value of bond at the beginning of the period by the effective interest rate.