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ke ti qian shu hui zhai quan ying he shi diao zheng qi chu tan yu cheng ben
Author(s): 
Pages: 31-32
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  可提前赎回期初摊余成本调整时间持有至到期投资;
Abstract: 本文主要对可提前赎回债券持有至到期投资利息收入确认的调整时间问题进行探讨,认为不应该在预计发行债券公司将部分赎回债券时调整期初摊余成本,建议应该在已经赎回债券的期初调整摊余成本,以提高可提前赎回债券摊余成本核算的合理性。
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