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“有价证券”(新制度已列入“短期投资”或“长期投资”管理和核算),它主要包括国库券、重点企业债券、地方债券等。在对企业资产评估和日常财务检查中,常发现一些单位对有价证券管理不严、核算不细,其主要表现为:1.不建立明细帐或备查帐,即使建立了明细帐,也往往只反映每种证券的总额。而单位有价证券的种类
“Securities” (the new system has been included in the “short-term investment” or “long-term investment” management and accounting), which mainly includes treasury bonds, key corporate bonds, and local bonds. In the evaluation of corporate assets and daily financial inspections, it is often found that some units do not strictly control the securities and the accounting is not detailed. The main performances are as follows: 1. There are no detailed accounts or checking accounts. Even if a detailed account is established, it is often Only reflects the total amount of each security. The type of unit securities