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2.关于短期投资的核算短期投资是指企业以暂时多余的资金进行的投资,包括购入上市的股票和债券。划分长、短期投资的界限有两个,一是能够随时变现,即购买的股票或债券,国家允许上市(或上柜)交易,如前几年国家规定,企业认购的国库券不准许转让,那么这种债券就不能作为短期投资处理。二是准备随时变现,即购买股票或债券只是调度暂时不用的资金去获取一定的收益(利息或股利),如企业经营资金周转发生困难,即可随时将其变为现金,
2. Accounting for short-term investments Short-term investments refer to investments made by companies with temporary excess funds, including purchases of listed stocks and bonds. There are two demarcation lines for long-term and short-term investment. One is that they can be cashed at any time, that is, purchased stocks or bonds, and the state allows listed (or OTC) transactions. As stated in the national regulations in previous years, the Treasury bonds subscribed by enterprises are not allowed to be transferred. Such bonds cannot be treated as short-term investments. The second is to prepare for liquidation at any time, that is, to buy stocks or bonds only to temporarily use funds that are not used to obtain certain income (interest or dividends). If the turnover of the company’s operating funds is difficult, it can be converted into cash at any time.