企业长期投资中除债券投资外,长期股权投资和其他长期投资的核算一般都会涉及到成本法与权益法的选择,如果选择权益法核算,分行业的会计制度与《企业会计制度》在核算规定上差异较大,而且实际工作中,企业普遍存在长期投资核算不规范的现象,几个操作性的问题也值得探讨。 Long-term investment enterprises in addition to bond investment, long-term equity investment and other long-term investment accounting generally involves the choice of cost and equity method, if the choice of equity method of accounting, sub-sectors of the accounting system and the “Enterprise Accounting System” in the accounting requirements The difference is quite large, and in practical work, there is a widespread phenomenon of irregular investment accounting in enterprises, and several operational issues are also worth exploring.