《企业会计准则——投资》(以下简称“投资准则”)规定:“债券投资溢价或折价,在债券购人后至到期前的期间内于确认相关债券利息收入时摊销。摊销的方法可以采用直线法,也可以采用实际利率法。”债券按付息方法的不同可分为两种类型:一种是分期付息,一般每年付息一次;另一种 “Accounting Standards for Business Enterprises - Investment” (hereinafter referred to as the “Investment Standards”) stipulates that: “The premiums or discounts on the investment in bonds are amortized during the period from the acquisition of the bonds to the maturity before the maturity of the relevant bonds. Amortization methods can be straight-line, you can also use the actual interest rate method. ”Bonds according to the different methods of interest payment can be divided into two types: one is the installment of interest, the general interest payment once a year; the other