财政部颁布的《企业会计准则——投资》(以下简称《投资准则》),使企业会计运作有了规范的依据。但从该准则的运行过程看,尚有一些值得商榷之处。一、投资损益的确认问题1.关于短期投资收益的会计处理。《投资准则》第九条规定:“短期投资的现金股利或利息,应于实际收到时,冲减 The “Accounting Standards for Business Enterprises - Investment” (hereinafter referred to as the “Investment Standards”) promulgated by the Ministry of Finance has provided a standard basis for the accounting operation of enterprises. However, from the operation of the standard process, there are some debatable. First, the recognition of investment gains and losses 1. On the short-term investment income accounting treatment. Article 9 of the Investment Guidelines stipulates: "Cash dividends or interest on short-term investments shall be set off when they are actually received