请问期末摊余成本的计算公式:期末摊余成本=期初摊余成本×实际利率-应收利息,这个公式是怎样来的?
推荐回答(3个)
这个公式不成立,期末摊余成本=期初摊余成本×实际利率-应收利息
正确的应该是,无论是折价发行还是溢价发行还是平价发行:期末摊余成本=期初摊余成本+期初摊余成本×实际利率-应收利息=期初摊余成本(1+实际利率)-应收利息
如果是平价发行的话,实际利率和票面利率一致,摊余成本就是票面价值。

扩展资料:
以公允价值计量的金融资产。可供出售金融资产等以公允价值计量的金融资产,若仅仅是公允价值的暂时性下跌,那么计算可供出售金融资产的摊余成本时,不需要考虑公允价值变动明细科目的金额,此时摊余成本不等于账面价值。
初始摊余成本就是取得债券的实际成本=买价+相关费用。而所谓的实际利率就是到期收益率,用它来对债券在有效期内的现金流进行折现,使得折现所得现值总额等于取得债券的实际成本(即初始摊余成本)。
在收到债券利息的账务处理为,投资收益的确认金额等于初始摊余成本乘以实际利率,而这一确认的投资收益与实际收到的利息之间的差额就是对初始摊余成本的调整额。调整额为正,则摊余成本会增加,调整额为负,则摊余成本会减少。
参考资料来源:百度百科--摊余成本
持有至到期投资的期末摊余成本(本金)=期初摊余成本(本金)- 现金流入(即面值×票面利率)+ 实际利息(即期初摊余成本×实际利率)计算公式是根据企业会计准则来的。
附注:《企业会计准则第22号——金融工具确认和计量》第十三条规定,金融资产或金融负债的摊余成本,是指该金融资产或金融负债的初始确认金额经下列调整后的结果:①扣除已偿还的本金;②加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额;③扣除已发生的减值损失(仅适用于金融资产)。准则规定的摊余成本,对于分期付息到期还本债券来说,没有疑义,但对于到期一次还本付息债券而言,其摊余成本按上式计算就出现了一定的偏差,尤其是投资日与发行日不同步的情况下,偏差就更大。
首先,这个公式不成立哈:期末摊余成本=期初摊余成本×实际利率-应收利息
正确的应该是,无论是折价发行还是溢价发行还是平价发行:
期末摊余成本=期初摊余成本+期初摊余成本×实际利率-应收利息
=期初摊余成本(1+实际利率)-应收利息
如果是平价发行的话,实际利率和票面利率一致,摊余成本就是票面价值。
为什么该期的投资收益=期初摊余成本×实际利率 呢?不是应该是用未来现金流量折现来计算吗?这样算好像不符合原理啊。
两种算法应该是殊途同归的哈。用用未来现金流量折现来计算,这是财务管理现金流的观念,而用摊余成本*实际利率,个人觉得是财务会计的观念,两个方法算出来的金额应该是一致的。
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