论文部分内容阅读
随着新企业会计准则的颁布及企业参与股票投资活动的增多,在实际工作中,企业财务人员对股票、债券投资业务具体核算内容、方法的准确性要求不断提高。本文通过对企业短期投资业务财务核算所涉及的“交易性金融资产”、“可供出售金融资产”科目,从核算范围、初始确认、持有期间、会计期末、减值等方面的不同会计处理进行比较分析,旨在提高财务人员核算投资业务时运用会计科目的准确性、科学性。
With the promulgation of new accounting standards for business enterprises and the increase in the number of enterprises participating in the investment in stocks, in actual work, the requirements of the financial personnel of the enterprises on the accuracy of the specific accounting contents and methods for the investment in stocks and bonds have been continuously raised. This article from the accounting of short-term investment business financial transactions “tradable financial assets ”, “financial assets available for sale ” subject, from the accounting scope, initial recognition, holding period, the accounting period, impairment and so on Different accounting treatment for comparative analysis, aimed at improving the accuracy of the financial officers accounting business accounting investment, scientific.