也谈股票投资核算谢学斌（一）企业用其富裕资金，在二级市场炒股票（短期投资），目的是利用股票市场价格的不稳定性，在购进和抛出的过程中，牟取超额利润。’他们一般对该股票价格所包含的稳含股利值不作为获取的具体目标，而是作为一个影响股票价格因素来看待。当股利... Also talk about stock investment accounting Xiexue Bin (a) with its wealthy funds, the stock market in the secondary speculation (short-term investment), the purpose is to take advantage of the instability in the stock market prices, purchase and throw in the process, to seek excess profit. They are generally not aiming at the steady dividend contained in the stock price, but rather as a factor affecting the stock price. When dividends ...