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fei zheng shu ji xi qi zhai quan gu jia de excel mo xing she ji
Author(s): 
Pages: 99-101
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  流通债券债券估价PRICE函数净价全价;
Abstract: 债券估价是财务成本管理的重要内容,特别是非整数计息期的流通债券估价非常复杂。本文将《2015年度注册会计师统一考试辅导教材——财务成本管理》中关于流通债券估价的方法与Excel中PRICE函数方法进行对比,认为两者分别是对债券全价和债券净价的估值,并在Excel中构建债券估价模型,以便快速、精确地得到债券评估价值。
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