按照《企业财务会计制度》的规定 ,以现金购入短期投资时 ,按实际支付的全部价款 ,包括税金、手续费等相关费用作为短期投资的成本。实际支付的价款中包含的已宣告但尚未领取的现金股利 ,或已到付息期但尚未支付的债券利息 ,应当单独核算 ,不构成短期投资成本。但根据购入时间 In accordance with the provisions of “Enterprise Financial Accounting System”, when purchasing short-term investments by cash, the related costs such as taxes, handling fees and other expenses actually paid are used as the cost of short-term investments. The actually paid cash dividends declared but not yet received or the interests of bonds that have reached the interest payment period but not yet paid shall be accounted for separately and will not result in short-term investment costs. But according to the purchase time