目前,部分资金较充裕的乡镇企业也在购买债券。乡镇企业财务会计制度对企业购买债券的核算方法未做明确规定。我认为购买债券的多镇企业应增设“债券”(资金占用类)一级科目,核算购买国家及企业发行的债券。企业购买债券时,借(增)记本科目,贷(减)记“银行存款”科目,收回债券本金和利息时,借(增)记“银行存款”科目,贷(减)记本科目(太金)和贷(增)记“专用基金——发展基金”科目(利息)。平时本科目借(增)方余额,表示企业购买债券的实有数额。编制资金平衡表时可在资金占用方“固定及长期 At present, some township and village enterprises with abundant funds are also buying bonds. The financial accounting system of township enterprises does not specify the method of accounting for the purchase of bonds by enterprises. In my opinion, multi-town enterprises that purchase bonds should set up additional “bonds” (capital-occupation type) subjects to account for purchases of bonds issued by countries and enterprises. When a company purchases a bond, it borrows (increases) a book title, and when a loan (minus) records a “bank deposit” account, when it recovers the principal and interest of the bond, it borrows (adds) the “bank deposit” account and the loan (minus) note book. (Taijin) and Loan (Growth) in the “Special Fund - Development Fund” subject (interest). The balance of borrowing (increasing) in this subject usually means the actual amount of the bond purchased by the company. When preparing the balance sheet, it can be “fixed and long-term