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ying fu zhai quan zhang wu chu li li jie
Pages: 27-28
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  应付债券初始确认利息;
Abstract: 本文以一次还本付息债券为例,结合T型账户,对应付债券的初始确认、利息调整额的摊销以及到期还本付息的账务处理进行阐述和解析。
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