长期投资是指不准备随时变现、持有时间在一年以上的有价证券以及超过一年的其他投资。长期投资按其性质不同分为债券投资和股权投资,其中债券投资是指企业购入的各种债券,包括各种政府债券、企业债券及金融债券等。股权投资包括股票投资和其他投资。下面就如何核算长期投资谈点体会。 Long-term investment refers to securities that are not ready to be realised at any time, held for more than one year, and other investments over a year. Long-term investment is divided into bond investment and equity investment according to its nature. Bond investment refers to various bonds purchased by enterprises, including various government bonds, corporate bonds, and financial bonds. Equity investments include equity investments and other investments. The following is a discussion on how to calculate long-term investment.