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zhai quan yi zhe jia tan xiao de shi ji li lv fa
Author(s): 
Pages: 53-54
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  实际利率法溢价摊销折价摊销;
Abstract: 本文对企业债券发行实务中的具体数据进行了一般化的处理,并利用严密的数学推导,探讨了债券溢折价摊销的实际利率法的规律。
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