近年来，方兴未艾的收藏“热”惹人注目。收藏行为的发生，必然导致一笔数目不小的支出，这笔支出该当如何处理，目前国内、国外没有一个统一的模式，我们现行的会计制度也未涉及此类业务。因此，如何根据目前的实际情况，结合收藏“投资”的特点，选择一个切实可行而又简单的 In recent years, the burgeoning collection of “hot” attracts attention. The collection behavior will inevitably lead to a small sum of expenditure, how to deal with this expenditure, at present, there is no unified model at home and abroad, and our current accounting system does not involve such business. Therefore, according to the current actual situation, combined with the characteristics of the “Investment” collection, choose a practical and simple