| 浅析<企业会计制度>中有关长期投资收益的处理 |
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| 引用本文： | 徐俊华.浅析<企业会计制度>中有关长期投资收益的处理[J].江苏工业学院学报(社会科学版),2002,3(2):23-25. |
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| 作者姓名： | 徐俊华 |
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| 作者单位： | 江苏石油化工学院工商管理系 江苏常州213016 |
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| 摘 要： | 《企业会计制度》是国家统一的会计核算制度 ,其中有关长期投资收益的账务处理规定与过去的分行业会计制度以及《股份有限公司会计制度》的核算规定有较大的差异。本文就《企业会计制度》中 ,有关长期债权投资在溢折价发行时投资收益的确认和账务处理 ,以及长期股权投资在成本法和权益法下有关投资收益的确认和账务处理作一些分析
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| 关 键 词： | 会计制度 长期投资 投资收益 |
A Tentative Study of the Treatment of Long-term Investment in Regulations for Enterprise Accounting |
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| Xu Junhua.A Tentative Study of the Treatment of Long-term Investment in Regulations for Enterprise Accounting[J].Journal of Jiangsu Polyetchnic University:Social Science Edition,2002,3(2):23-25. |
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| Authors: | Xu Junhua |
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| Abstract: | Regulations in enterprise accounting are a set of government rules for the accounting of businesses. The treatment of long-term investment is different from that stipulated in Accounting Regulations in Limited Companies. This paper makes an analysis of the accounting treatment of the long-term bond investment and profits from investment. |
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| Keywords: | accounting regulations long-term investment investment profits |
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