| 《企业会计制度》中若干长期债券投资规定的探讨 |
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| 引用本文： | 靳玲.《企业会计制度》中若干长期债券投资规定的探讨[J].十堰职业技术学院学报,2004,17(3):35-36. |
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| 作者姓名： | 靳玲 |
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| 作者单位： | 十堰职业技术学院,计财处,湖北,十堰,442000 |
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| 摘 要： | 《企业会计制度》中关于企业长期债券投资的债券利息、债券费用、投资收益核算的相关规定比较笼统和模糊,缺乏可操作性。本文就此问题提出了具体操作办法。
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| 关 键 词： | 企业会计制度 长期债券投资 债券利息 债券费用 投资收益 |
| 文章编号： | 1008-4738(2004)03-0035-02 |
| 修稿时间： | 2004年8月15日 |
On the regulation of long-term bond investment stipulated in Enterprise Accounting System |
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| JIN Ling.On the regulation of long-term bond investment stipulated in Enterprise Accounting System[J].Journal of Shiyan Technical Institute,2004,17(3):35-36. |
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| Authors: | JIN Ling |
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| Abstract: | The regulation of long-term bond investment stipulated in Enterprise Accounting System has been vague and obscure, particularly in the accounting of bond interest, bond-issuing fee and investment benefits as well. Thus, it turns out difficult to handle in practice. This paper aims at this problem and offers effective solutions just for reference. |
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| Keywords: | enterprise accounting system long-term bond investment bond interest bond-issuing fee investment benefits |
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