| 1. | Effective interest method
实际利率法 |
| 2. | If it is not feasible to adopt the effective interest rate method for the amortization , the straight - line method may be adopted .
采用实际利率法进行摊销不切实可行的，可以采用直线法进行摊销。 |
| 3. | Understand the terminology of long - term debt including par value , stated versus effective interest rate , discounts , premiums , and mortgages
理解长期负债的相关术语，如面值、票面利率与有效利率、贴现、溢价以及抵押等。 |
| 4. | Here , however , the answer is " yes " because the distinction between nominal and effective interest is not part of the actual problem domain which is parenting
但在这，答案是“是的”因为固定利率和有效利率的区别在于他们不是实际问题领域的一部分（这是养育） 。 |
| 5. | In the current case , if i really was writing a turn - key banking system , i certainly wouldn t bother to define " effective interest " because that s something that i d expect my domain expert to know
在现在的情况下，如果我真正在写一个银行系统，我当然也就不会为定义“有效利率”犯愁了。因为我可以向这方面领域的专家请教这些知识。 |
| 6. | Fourth , the author provides a thorough moderate national debt analysis with debt - deficit model including such factors as the national debt " self - accumulation ; effective interest rate ; and deficit
再次，本文将第二类因素?国债自身积累程度、第三类因素?实际利率以及第四类因素?赤字额，合在一起通过赤字、债务模型深入地进行了分析。 |
| 7. | The mechanism of gatt / wto dsb has realized transition from power - oriented to rule - oriented , so it can offer a comparative effective interest protection system for developing country . but , in effect , the signification of formally equality in rules is very limited
Gatt争端解决机制演进到wto争端解决机制,基本上实现了由“实力取向”向“规则取向”过渡,从而给发展中国家提供了一个相对有效的利益保护机制。 |
| 8. | Firstly , commercial banks should innovate organization institution and financial instruments ; secondly , banks must intensify cultivating interest rate risk management personnel promote the ability to predict long - term and short - term interest rate level ; thirdly , commercial banks should set up advanced pricing mechanism of loan and deposit ; fourthly , commercial banks must set up effective interest rate risk prevention mechanism
最后还提出了我国商业银行应对风险的具体策略：第一、进行组织制度创新和金融工具创新；第二、加大利率风险管理人才培养，提高商业银行对长短期利率的预测能力；第三、建立科学的存贷款定价机制；第四、建立有效的利率风险防范机制。 |
| 9. | Second , this paper analyzes factors influencing the scale of national debt in the perspective of national debt policy affecting economy . those factors are : ( lrefunding capability of total national economy ( 2 ) national debt " self - accumulation ( 3 ) effective interest rate ( 4 ) deficit . third , the paper explains deeply and gives qualitatively conclusion from three parts : the refunding capability of government , refunding capability of resident , and refunding capability of economy
然后从国债政策发挥作用的渠道分析了影响国债规模的因素，并用聚类分析方法进行了实证分析，得出：除了经济体制改革的因素以外，还有四类因素影响国债规模，即( 1 )经济总体承受能力( 2 )国债自身积累程度( 3 )实际利率( 4 )赤字额。 |
| 10. | Article 24 if a hedged item is a financial instrument measured at the amortized cost , an adjustment which is made to the book value of the hedged item according to the article 21 ( 2 ) of these standards shall , during the period from the adjustment date to the maturity date , be amortized based on the effective interest rate recalculated on the adjustment date and shall be recorded in the profits and losses of the current period
第二十四条被套期项目是以摊余成本计量的金融工具的，按照本准则第二十一条（二）对被套期项目账面价值所作的调整，应当按照调整日重新计算的实际利率在调整日至到期日的期间内进行摊销，计入当期损益。 |
