应付债券会计教学方法思考

发布时间：2018-04-10 22:06

本文选题：摊余成本 + Excel　；参考：《财会月刊》2014年12期

【摘要】：应付债券是财务会计的教学难点之一,难就难在对摊余成本的理解和认识,以及如何利用实际利率法调整债券发行期间各期的利息。笔者在教学过程中采用了T型账户法和Excel相结合的教学方法,收效甚好,现与大家分享。
[Abstract]:Bond payable is one of the difficulties in the teaching of financial accounting. It is difficult to understand and understand the amortization cost and how to use the real interest rate method to adjust the interest in each period during the issuance of bonds.In the course of teaching, the author adopts the combination of T-type account method and Excel method, and the results are very good.
【作者单位】：河北工程技术高等专科学校经贸系;
【分类号】：F234.4-4;G642

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