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目前,国家允许法人单位买卖股票。我认为,医院应积极参与买卖股票,从而积累运用资金的能力,并可获得较高的投资收益。因此,医院会计应作好相应帐务处理的技术准备。 医院进行股票投资可根据实际情况选择入股方式,可以采用货币方式或实物(房屋、土地等)、无形资产等折价方式。 1.在医院所占股份对被投资企业没有控制权的情况下,股票投资核算采用成本法进行帐务处理。 1)医院用货币购买股票付款时:
At present, the state allows legal entities to buy and sell stocks. In my opinion, hospitals should actively participate in buying and selling stocks, so as to accumulate the ability to use funds and obtain higher investment returns. Therefore, hospital accounting should make technical preparations for corresponding accounting treatment. Hospitals may choose to invest in stocks based on their actual conditions. They may use currency or physical objects (such as houses and land) and intangible assets. 1. In the event that the shares held by the hospital do not have control over the invested company, the stock investment is accounted for using the cost method. 1) When the hospital uses currency to purchase stock payment: