effective interest rate method

• 实际利率法

effective interest rate method的用法和样例：

例句

1. The lessor shall calculate the financing income at the current period by adopting the effective interest rate method.
   出租人应当采用实际利率法计算确认当期的融资收入。
2. Loans and receivables are stated at amortised costs using the effective interest method.
   贷款及应收款项采用实际利率法，以摊余成本计量。