《企业会计准则——投资》(以下简称“投资准则”)新内容较多,初学者往往感到内容繁杂,为便于掌握其核算要点,本文对“投资准则”与其出台前投资会计核算不同的主要内容作一归纳,以飨读者。1.会计科目设置(l)短期投资。分别按投资的股票、债券设置明细科目。(2)短期投资跌价准备。分别股票、债券按单项投资或投资类别、投资总体设置明细科目。(3)长期债权投资。分别设置债券投资(面值、溢价、折价、应计利息、债券费用)、其他长 “Accounting Standards for Business Enterprises - Investment” (hereinafter referred to as “Investment Standards ”) more new content, beginners often feel the complexity of the content, in order to grasp the key points of its accounting, this article “Investment Code ” and its introduction of investment accounting Accounting different main content to make a summary to readers. 1. Accounting settings (l) short-term investment. Respectively by the investment stocks, bonds set up a breakdown of subjects. (2) short-term investment price drop preparation. Separately, the stocks and bonds shall be subject to the details of individual investment or investment categories and the general investment details. (3) Long-term debt investment. Set the bond investment (face value, premium, discount, accrued interest, bond costs), other long