“应收股利”与“应计利息”的帐务处理

• 作 者: 熊仪先 熊卫民
• 机 构: 湖北省洪湖市财政局
• 出 处: 上海会计
• 发表日期: 1995年06期
• 关键词: 应收股利 帐务处理 应计 湖北省洪湖市 对外投资 其他应收款 熊仪 核算对象 购买日 债券利息

“应收股利”与“应计利息”的帐务处理湖北省洪湖市财政局熊仪先，熊卫民在对外投资会计核算中，经常运用“应收股利”、“应计利息”科目。这两个科目意义相近，稍有疏忽，会导致差错，影响核算的真实和准确。掌握两者的异同点及其帐务处理方法，很有必要。“应收股利”...

Accounting treatment of “dividend receivables” and “accrued interest” The financial administration of Honghu City, Hubei Province, Xiong Yixian and Xiong Weimin, often used “receivable dividends” and “accrued interests” in the accounting of foreign investment. The similarities and negligences between the two subjects lead to errors and affect the authenticity and accuracy of the accounting. It is necessary to grasp the similarities and differences between the two and their accounting methods. “Dividends receivable” ...