债券投资是企业对外投资的一种形式。按照新会计制度的规定,对于企业持有的债券,根据其能否随时变现及持有时间,分别在“短期投资”和“长期投资”科目核算。企业因购入债券发生的费用,计入债券购入成本。企业短期投资的债券到期或出售时,按购入时的实际帐面成本冲减“短期投资”科目,实际收到金额和其帐面成本的差额直接作投资收益处理。那么长期投资的债券费用又如何处理呢?新会计制度在“长期投资——债券投资”科目中只规定了按企业取得债券的实际支付价记帐,并且为了使债券到期时,“长期投资——债券投资”帐户的帐面价值与债券的面值保持相等,对企业因溢价购入债券时所予付的代价以及因折 Bond investment is a form of foreign investment. According to the provisions of the new accounting system, bonds held by enterprises are accounted for in the “short-term investments” and “long-term investments” according to whether they can be realized and held at any time. The expenses incurred by an enterprise due to the purchase of bonds are included in the bond purchase costs. When the short-term investment bonds of the enterprise are due or sold, the actual book cost at the time of purchase is used to offset the “short-term investment”. The difference between the actual amount received and its book cost is directly treated as investment income. Then how does the long-term investment bond cost be handled? The new accounting system only stipulates that the actual payment price of the bond obtained by the company is accounted for in the “long-term investment-bond investment” account, and in order to make the bond expire, The book value of the “long-term investment-bond investment” account is equal to the denomination of the bond, and the price paid by the company when the company purchases the bonds due to the premium, as well as the discount due