重庆工商大学学报（自然科学版）2017，Vol.34Issue(1)：52-55,4.DOI:10.16055/j.issn.1672-058X.2017.0001.011
摊余成本计算的新思路--基于数学和财务结合的方法
New Ideas for the Calculation of the Amortized Cost-Based on the Co mbination of Mathe matics and Finance
刘春 1官中明1
作者信息
- 1. 重庆工商大学 会计学院，重庆400067
- 折叠
摘要
Abstract
It is a difficult problem to calculate the amortization amount and the amortized cost in the subsequent measurement of financial assets or financial liabilities.Through the combination of mathematics,finance and the characteristics of amortized cost,the author concludes a new idea of calculating the amortized cost.That is general formula which is convenient,feasible and understandable,and it is proved that the general formula is feasible through the theoretical proof and the examples.关键词
数学和财务/摊余成本/通用公式Key words
mathematics and finance/amortized cost/general formula分类
数理科学引用本文复制引用
刘春,官中明..摊余成本计算的新思路--基于数学和财务结合的方法[J].重庆工商大学学报（自然科学版）,2017,34(1):52-55,4.
