在会计实务中，期末短期投资计价有成本法、市价法和成本市价孰低法三种方法。在我国比较适用的是成本法。成本法下，报告期末对短期投资的账面计价按原始投资成本反映，不考虑市场价格的变动，因而对各期收益和损失在实际发生时不能正式加以确认。市价法下，报告期末短期... In accounting practice, the end of the short-term investment pricing there are three methods of cost method, the market price method and the cost of the lower one of the three methods. More applicable in our country is the cost method. Under the cost method, the book value of short-term investments at the end of the reporting period is reflected in the original investment cost, without considering changes in market prices. Therefore, the revenue and losses for each period can not be formally recognized when they actually occur. Market price method, the end of the reporting period short-term ...