对于企业取得长期债权投资所支付的税金、手续费等相关费用的处理,《企业会计准则——投资》规定,数额较小的,可在取得时直接计入当期投资损益;数额较大的,可分次摊入投资损益。而《企业会计制度》却规定,如果金额较小,可以直接计入当期财务费用;金额较大的,应在债券存续期间内平均摊销,计入损益。虽然从表面上看,将这部分费用计入投资损益或财务费用,对当期损益的影响额相同,但笔者认为,准则和制度不宜出现对同一问题处理不一致 For enterprises that have obtained long-term debt investment tax, handling fees and other related expenses, “Accounting Standards for Business Enterprises” provides that the amount of smaller, may be credited directly into the current investment gains and losses; the amount of larger, Can be divided into investment gains and losses. However, “enterprise accounting system” stipulates that, if the amount is small, it can be directly included in the current financial expense; if the amount is large, it should be amortized evenly over the life of the bond and recorded in profit or loss. Although on the surface, this part of the expenses included in the investment gains and losses or financial costs, the same impact on current profits and losses, but I think the guidelines and systems should not appear inconsistent with the same problem