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一、投资收益的会计处理投资收益归集在“其他收入”核算不妥,主要表现在:(一)“投资收益”与“其他收入”性质不符。首先事业单位“其他收入”会计科目主要用来核算废旧物资处置、固定资产出租等零星的杂项收入,投资分为长期投资和短期投资,长期投资的投资收益对事业单位的影响时间较长,所涉及的金额也较大,不应视为零星杂项收入处理;其次“其他收入”在事业单位是用来核算非经营性业务活动的结果,在年度终了结转至“事业结余”科目中,但就投资的目的来看,事业单位对外投资的目的虽然应当服从或服务于事业单位的目标,但主要还是为了获得投资利润或收益,从这点来看,事业单位的投资活动应该属于一种经营活动。
First, the investment income of the accounting treatment Investment income collected in “other income ” accounting error, mainly in: (a) “investment income ” and “other income ” nature does not match. First of all, Institutions “other income ” accounting subjects are mainly used for accounting for miscellaneous items such as waste materials disposal and fixed assets leasing miscellaneous income. The investment is divided into long-term investment and short-term investment. The investment income from long-term investment has a relatively long impact on the institutions , The amount involved is also relatively large and should not be treated as sporadic miscellaneous income. Secondly, “other incomes” are the result of accounting of non-operating business activities at the institutions and are carried forward to the balance of business operations at the end of the year "However, the purpose of investment, however, the purpose of public institutions, although the purpose of foreign investment should obey or serve the goals of institutions, but mainly to obtain investment profits or gains, from this point of view, the institutional investment Activities should belong to a business activity.