企业长期债权投资——债券投资与应付债券核算之比较

Enterprise's Long- term Credit- investmen——the Comparison of the Bond Investment and the Bond Payable Accounting

企业债券作为现代企业筹资、投资时必然涉及到的一种有价证券,正被广大的企业所接受。企业债券的会计核算,在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及,由于都是针对债券而言的,所以两者的联系是必然的。

Being as a kind of valuable paper related inevitably to the financing and investment of the modern enterprises, the enterprise bond is received by numerous enterprises. The accounting of the enterprise bond is involved respectively in two parts of of the long- term credit- investment and the bond payable, and because both of the two things are based on the bond, the connection between the two things is inevitable.