USCPC考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编关于为各位考生整理了一份美国注册会计师考试备考知识点，详情如下：
实际利率的应用方法
Use of effective interest method of accounting for the amortization of unamortized discounts/premiums is required by GAAP. This method of amortization results in constant rate of interest each period
Instructor’s tips:
Under effective interest method, interest expense is calculated by multiplying the carrying value of bond at the beginning of the period by the effective interest rate.
以上就是中公小编关于美国注册会计师考试备考知识点为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。想了解更多USCPA相关考试资讯，请持续关注美国注册会计师考试网。
