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实际利率和实际利率法在会计、财务中应用广泛,在企业会计准则中多处涉及,掌握实际利率法是财会人员所必须掌握的一项技能。本文针对目前主要依靠手工操作、计算复杂、结果未必准确的弊端,探讨利用Excel函数对实际利率自动求解并利用电子表格对实际利率法所涉及的其它计算结果自动生成问题,从而提高工作效率和准确性。
The real interest rate and the real interest rate law are widely used in accounting and finance. They are widely involved in the accounting standards for business enterprises. Grasping the real interest rate method is a skill that financial accountants must master. This paper focuses on the current rely mainly on manual operation, computational complexity, the results may not be accurate shortcomings, to explore the use of Excel function to automatically solve the real interest rates and the use of spreadsheets on the actual interest rate method involved in the calculation of the other automatically generated problems to improve work efficiency and accuracy Sex.