EPISODE · Apr 28, 2026 · 12 MIN
中级会计实务 金融资产和金融负债11 债权投资后续计量逻辑
【本期主题】 拆解债权投资后续计量的实际利率法——摊余成本滚雪球、折价攀升vs溢价回落、最后一年倒挤法的务实智慧。【核心案例】 95万买100万面值的债券，真实收益为何不是4万而是4.9万？104万溢价买入，本金为何像漏气气球逐年萎缩？提前还本如何打乱摊余成本雪球节奏？
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中级会计实务 金融资产和金融负债11 债权投资后续计量逻辑
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