摘要
为了规范企业投资的会计核算和相关信息披露,财政部于1998年6月24日制定发布了《企业会计准则——投资》,要求从1999年1月1日起在上市公司执行.在实际执行过程中,存在着一些问题,本文针对有关问题及其解决办法进行探讨.
Accounting standard for Business Enterprises was published by The Ministry of Finance on June 24, 1998 and put into effect in the quoted company from Janunary 1 , 1999. This standard prescribes the accountant treatment for enterprises investment and the disclosure of relevant information. But there appear some problems in practical use. In this paper , those matters and resolving methods are discussed.
出处
《华北航天工业学院学报》
2000年第2期35-37,共3页
Journal of North China Institute of Astronautic Engineering
关键词
长期股权投资
投资收益
股权投资差额
long- term equity investment
investment gains
difference of equity investment
