| 摘要: |
| 针对金融资产或负债的后续计量中，存在摊销额和摊余成本计算困难的问题，结合数学、财务以及摊余成本计算本身的特点，运用数学归纳法，得出一个摊余成本计算的新思路，即一个方便可行、易于理解的通用公式，并通过理论推导和案例进行具体解读，证明了该通用公式的可行性。 |
| 关键词: 数学和财务 摊余成本 通用公式 |
| DOI： |
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| New Ideas for the Calculation of the Amortized Cost—Based on the Combination of Mathematics and Finance |
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LIU Chun, GUAN Zhong ming
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| Abstract: |
| It is a difficult problem to calculate the amortization amount and the amortized cost in the subsequent measurement of financial assets or financial liabilities. Through the combination of mathematics, finance and the characteristics of amortized cost, the author concludes a new idea of calculating the amortized cost. That is general formula which is convenient, feasible and understandable, and it is proved that the general formula is feasible through the theoretical proof and the examples. |
| Key words: mathematics and finance amortized cost general formula |
