Contrastive and Integrated Teaching Application of Effective Interest Method

摘要

At present, effective interest method is extensively used in confirmation of effective yield (or expense) during the holding of fixed or ascertainable assets (or liabilities) of future cash flows. It uses initial amortized cost to multiply by effective interest rate, in order to determine effective yield of current period, and then determine amortization amount of amortization items of current period. It's difficult for students to understand and accept the method. Taking accounting treatment of financial assets and corresponding financial liabilities as example to carry out contrastive and integrated teaching can make students digest and save class hour as well as greatly improve teaching effectiveness and efficiency. The research provides important reference for daily practical teaching of effective interest method.