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美国CPA考点：实际利率的应用方法
既然想要享受成功带来的幸福感，就不要埋怨行动过程中的痛苦与艰难，准备USCPA考试也是如此。小编为大家准备了美国CPA考点：实际利率的应用方法，一起来学习吧！
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.
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