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《财会月刊》2004年A8期刊登了陈煦江同志的文章《对投准则的几点异议》(以下简称《陈文》),笔者认为,《陈文》中一些观点值得进一步商讨。一、初始投资成本的确定1.债券利息与现金股利的处理。《陈文》认为,对于短期债投资和长期债权投资,投资方应将取得投资时实际垫付的部利
“Accounting Monthly” 2004 A8 published Comrade Chen Xu Jiang's article “Several Opinions on the Investment Guidelines” (hereinafter referred to as “Chen Wen”), the author believes that “Chen Wen” some of the views worthy of further discussion. First, determine the initial investment cost 1. Bond interest and cash dividends. Chen Wen believes that for short-term debt investment and long-term debt investment, investors should obtain the actual advancement of the investment department