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作為持有至到期投資的債券投資應(yīng)按攤余成本和原實(shí)際利率計(jì)算確認(rèn)利息收入,這個(gè)不是錯(cuò)的嗎,應(yīng)該是確認(rèn)投資收益吧
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
借 應(yīng)收利息 (面值X票面利率)
貸 投資收益(攤余成本X實(shí)際利率) 這個(gè)不是按照攤余成本和實(shí)際利率確認(rèn)投資收益嗎
2016 04/10 08:57
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2016 04/10 08:58
作為持有至到期投資的債券投資應(yīng)按攤余成本和原實(shí)際利率計(jì)算確認(rèn)利息收入,那這句話不是錯(cuò)的嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2016 04/10 09:01
利息收入,不是應(yīng)該票面利率X面值的嗎
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785015 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2016 04/10 09:05
我再看看賬務(wù)處理,謝謝
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2016 04/10 08:48
既是利息收入,也屬于投資收益
借;應(yīng)收利息 貸;投資收益 持有至到期投資-利息調(diào)整(或借方)
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2016 04/10 08:58
是的
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2016 04/10 08:59
既是利息收入,也屬于投資收益
![](https://pic1.acc5.cn/000/17/90/89_avatar_middle.jpg?t=1651203197)
鄒老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2016 04/10 09:04
持有至到期投資在持有期間應(yīng)當(dāng)按照攤余成本和實(shí)際利率計(jì)算確認(rèn)利息收入,計(jì)入投資收益。這是準(zhǔn)則的描述
![](/wenda/img/newWd/sysp_btn_eye.png)