债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。

债券投资存续期内的应计利息，以及出售时收回的本息与债券帐面成本及尚未收回应计利息的差额，应当计入当期损益。的英文翻译

基本释义

• Interest accrued during the period of bonds investment and the difference between the amount of principal and interest received on bonds sold and their book cost and interest accrued but not yet received shall be accounted for as current profit and loss.