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五、投资的核算投资的核算过去我们搞的比较少,或者即使搞了,业务较少,国家的限制很多。这次改革,国家将投资权下放给企业,企业可以根据自身的财力安排投资,包括开展横向联合和对外投资。因此在会计上要设立“短期投资”帐户和“长期投资”帐户进行专门核算。我们首先要掌握什么是短期投资和长期投资,特别要掌握投资分类的内容,千万不要错误地认为,对外投资就是买股票。同时理解投资计量原则的内涵,并将这些内容贯通于投资的具体核算中。下面就从几个方面谈一下如何掌握投资核算的内容: (一)关于短期投资。短期投资的主要内容是证券投资,其核算原理是:(1)购入时按成本入帐;(2)股利和利
V. Investment accounting The accounting of investment in the past has been relatively small, or even if it is implemented, there are few businesses and the country has many restrictions. In this reform, the state delegated investment rights to enterprises, and enterprises can arrange investment according to their own financial resources, including horizontal and foreign investment. Therefore, we must set up “short-term investment” accounts and “long-term investment” accounts for accounting purposes. We must first grasp what is short-term investment and long-term investment, in particular to grasp the content of investment classification, do not mistakenly believe that foreign investment is to buy stocks. At the same time, it understands the connotation of investment measurement principles and integrates these contents into the specific accounting of investment. Here are some aspects of how to grasp the content of investment accounting: (A) on short-term investment. The main content of short-term investment is securities investment. Its accounting principles are: (1) at the time of purchase, at cost; (2) dividends and profits