浅谈新企业会计准则体系下对外投资的核算

On Foreign Investment Accounting under New Enterprise Accounting Standards

对外投资是企业赚取收益、增加财富的一个重要途径。随着新企业会计准则的颁布与实施,对外投资的核算发生了很大的变化。本文在与旧会计准则对比分析的基础上,介绍了新会计准则中对外投资的含义、分类及其相关的会计处理。

Foreign investment is a significant channel for enterprises to earn income and to increase wealth. The implemen- tation of new enterprise accounting standards results in great changes in foreign investment accounting. With comparison of the old and new accounting standards, this paper explains its connotation, classification and relevant accounts management.