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企业进行股票投资,可分为短期投资和长期投资两种,两者的区别主要在于企业投资的目的,不是以投资者持有股票时间的长短来作为划分标准。 企业为获取更多的收益,把暂时多余的资金用于购入非本身业务需要但能随时变为现金的股票,称之为短期股票投资。其投资的意图是为了避免资金的闲置,用以获取收益并作为现金的后备来源。这类股票必须是在证券交易中易于出售、交易活跃的股票。 短期投资属于企业流动资产性质,由于它具有较强的变现能力,因而可以通过“有价证券”科目来反映。我国会计制度中“有价证券”科目一般是属于“专用资产”大类,但我国目前专用资产与流动资产可以合并使用,故而放入“有价证券”科目,也不会
The company’s stock investment can be divided into short-term investment and long-term investment. The difference between the two mainly lies in the purpose of the company’s investment. It is not based on the length of time the investor holds the stock. In order to obtain more revenue, enterprises use temporary excess funds to purchase stocks that are not needed by their own businesses but can be turned into cash at any time. This is called short-term stock investment. The intention of its investment is to avoid the idleness of funds to obtain revenue and serve as a backup source of cash. Such stocks must be stocks that are easy to sell and trade actively in securities trading. Short-term investment belongs to the nature of an enterprise’s liquid assets. Because it has a strong liquidity, it can be reflected in the “secret securities” account. In China’s accounting system, the “secured securities” subject generally belongs to the “specialized assets” category, but China’s current special assets and current assets can be used in combination. Therefore, it is not included in “secret securities” subjects.