《企业会计准则———投资》（以下简称“准则”）较好地反映了我国企业中的投资关系，对于规范我国会计实务操作中的投资业务发挥了重大的作用。然而其中仍有些具体问题、具体会计处理需待明确。本文对以下三个问题提出一些看法。一、债权投资费用的处理根据准则中有关债权投? The “Accounting Standard for Business Enterprises --- Investment” (hereinafter referred to as the “Guidelines”) has better reflected the investment relationship in our country’s enterprises and played an important role in regulating the investment business in our country’s accounting practice. However, there are still some specific problems that need to be clarified in terms of specific accounting treatment. This article puts forward some views on the following three issues. First, the handling of claims investment costs According to the guidelines in the vote about the debt?