高頓網(wǎng)校免費題庫，通過針對性地講解、訓練、答疑、?？?，對學習過程進行全程跟蹤、專家權威解析與指導，幫助考生全面提升備考效果。
　　實際利率的應用方法
　　Use of effective interest method of accounting for the amortization of unamortized discounts/premiums is required by GAAP. This method of amortization results in constant rate of interest each period
　　Instructor’s tips:
　　Under effective interest method, interest expense is calculated by multiplying the carrying value of bond at the beginning of the period by the effective interest rate.
　　為幫助廣大考生迎戰(zhàn)2015年USCPA考試，高頓網(wǎng)校為考生們推出了考試名師免費直播答疑與講義免費下載！進入直播>>