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二、关于有价证券的核算新制度中设立了“有价证券”科目,并定义为“核算企业购入的准备在一年内变现的有价证券,包括各种债券和股票”。由此,可以认为,本科目旨在反映企业的短期投资行为。这和目前国营企业的“有价证券”科目反映的内容和用途有所不同,应加以区别;国内股份制试点企业另设“短期投资”科目,其记录内容和用途与本科目基本一致。所以,本题目实质是短期投资的核算。
II. Accounting for Securities With the establishment of a “securities” account in the new system, it is defined as “securities that are purchased by enterprises and prepared for cashing out within one year, including various types of bonds and stocks.” Thus, we can think that undergraduate aims to reflect the short-term investment behavior of enterprises. This is different from the contents and purposes reflected in the “securities” subjects of state-owned enterprises at present, and should be differentiated. The pilot project of domestic joint-stock enterprises has another “short-term investment” subject. The content and purpose of its records are basically the same as those of this subject. Therefore, the essence of this issue is the accounting of short-term investment.