对《企业会计准则——投资》中几个重点问题的剖析

Analysis of several important problem from enterprise accounting principle——investment

本文从股票投资和债券投资两方面对投资成本的确立加以论述 ,同时对应计利息或现金股利按短期投资和长期投资进行了分类说明 ,并阐述了股权投资差额的核算。

This article explains the definition of investment costs from two aspects,stock and bond,at the same time the thesis illustrates the interest and stock dividend through long-term and short-term investment separately,and the calculation of balance of stock equity investment.