为什么要摊销贴现

贴现是指在购买债券、票据或其他有付款期限的金融工具时，以较低价格提前收取未来的现金流。然而，在会计上，贴现金额不能一次性计入损益表（利润表）中，而需要通过摊销的方式逐步计入。那么，为什么要将贴现摊销呢？

首先，贴现摊销可以反映债券或票据的真实价值。当我们购买债券或票据时，假设我们以1000美元的价格购买了一个面值为1200美元的票据，但票据的到期日还有一年时间。在此期间内，票据持有人可以获得200美元的利息收入。如果我们在购买时立即计入1000美元的收入，这将会失去了考虑时间价值的原则。通过摊销贴现，我们可以在每个会计周期内计入适当的金额，准确反映票据的真实价值。

Secondly, amortizing discounts helps to provide a more accurate representation of the cost of borrowing. When a bond or note is issued at a discount, it means that the issuer is able to borrow money at a lower interest rate than the face value of the instrument suggests. However, if the entire discount amount is recognized as income immediately, it would distort the true cost of borrowing. By amortizing the discount, the cost of borrowing is spread out over the life of the instrument, providing a more realistic picture of the financial obligations.

其次，摊销贴现有助于提供更准确的借款成本。当债券或票据以贴现形式发行时，意味着发行人能够以低于票据面值所示利率借入资金。然而，如果整个贴现金额立即计入收入，将会扭曲真正的借款成本。通过摊销贴现，借款成本在工具的生命周期内分摊，提供了更真实的借款义务。

Furthermore, amortizing discounts helps to align the recognition of income with the passage of time. Since the discount represents the interest that would have been earned if the investment had been made at the prevailing market rate, it is more appropriate to recognize this income over the life of the instrument rather than all at once. This allows for a more accurate matching of revenues and expenses and provides a clearer picture of the financial performance of the entity.

此外，摊销贴现有助于将收入的确认与时间的推移相一致。由于贴现金额代表了如果按照当前市场利率进行投资所能获得的利息，因此将这一收入在工具的生命周期内逐步确认比一次性确认更为合适。这样可以更准确地匹配收入和支出，并提供更清晰的企业财务绩效图像。

In conclusion, amortizing discounts is necessary to accurately reflect the value of bonds or notes, provide a realistic representation of the cost of borrowing, and align the recognition of income with the passage of time. By spreading out the recognition of discounts over the life of the instrument, financial statements present a more accurate and transparent portrayal of the entity's financial position and performance.

总之，摊销贴现是为了准确反映债券或票据的价值，提供真实的借款成本，并将收入的确认与时间的推移相一致。通过在工具的生命周期内分摊贴现的确认，财务报表能够更准确、透明地展示企业的财务状况和绩效。

English Translation:

Why is it necessary to amortize discounts?

Discounting refers to the practice of receiving future cash flows in advance at a lower price when purchasing bonds, bills, or other financial instruments with payment deadlines. However, in accounting, the discount amount cannot be recognized all at once in the income statement. Instead, it needs to be gradually recorded through amortization. So, why is it necessary to amortize discounts?

Firstly, amortizing discounts can reflect the true value of bonds or bills. When we purchase bonds or bills, let's say we buy a $1,200 face value bill for $1,000 with one year until maturity. During this period, the holder of the bill will receive $200 in interest income. If we recognize the $1,000 as income immediately upon purchase, it would disregard the principle of considering the time value. By amortizing the discount, we can record the appropriate amount in each accounting period, accurately reflecting the true value of the bill.

Secondly, amortizing discounts helps to provide a more accurate representation of the cost of borrowing. When a bond or note is issued at a discount, it means that the issuer is able to borrow money at a lower interest rate than the face value of the instrument suggests. However, if the entire discount amount is recognized as income immediately, it would distort the true cost of borrowing. By amortizing the discount, the cost of borrowing is spread out over the life of the instrument, providing a more realistic picture of the financial obligations.

Furthermore, amortizing discounts helps to align the recognition of income with the passage of time. Since the discount represents the interest that would have been earned if the investment had been made at the prevailing market rate, it is more appropriate to recognize this income over the life of the instrument rather than all at once. This allows for a more accurate matching of revenues and expenses and provides a clearer picture of the financial performance of the entity.

In conclusion, amortizing discounts is necessary to accurately reflect the value of bonds or notes, provide a realistic representation of the cost of borrowing, and align the recognition of income with the passage of time. By spreading out the recognition of discounts over the life of the instrument, financial statements present a more accurate and transparent portrayal of the entity's financial position and performance.