文章基本信息

标题：Annual Percentage Rate And Annual Effective Rate: Resolving Confusion In Intermediate Accounting Textbooks
本地全文：下载
作者：David Vicknair ; Jeffrey Wright
期刊名称：American Journal of Business Education
电子版ISSN：1942-2512
出版年度：2015
卷号：8
期号：3
页码：207-216
DOI：10.19030/ajbe.v8i3.9282
语种：English
出版社：Clute Institute for Academic Research
摘要：Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented and evaluated.
其他摘要：Evidence of confusion in intermediate accounting textbooks regarding the annual percentage rate (APR) and annual effective rate (AER) is presented. The APR and AER are briefly discussed in the context of a note payable and correct formulas for computing each is provided. Representative examples of the types of confusion that we found is presented and evaluated.
关键词：Annual Percentage Rate;APR;Annual Effective Rate;AER;Nominal Rate;Effective Rate;Annual Rate;Periodic Rate;Usable Funds
其他关键词：Annual Percentage Rate;APR;Annual Effective Rate;AER;Nominal Rate;Effective Rate;Annual Rate;Periodic Rate;Usable Funds