effective interest rate method的用法和樣例：
例句
- The lessor shall calculate the financing income at the current period by adopting the effective interest rate method.
出租人應當采用實(shí)際利率法計算確認當期的融資收入。 - Loans and receivables are stated at amortised costs using the effective interest method.
貸款及應收款項采用實(shí)際利率法，以攤余成本計量。
