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小议债券投资利息的核算重庆工业管理学院朱虹新颁布的《工业企业会计制度》对债券投资规定：企业实际支付的债券价款中所包含的利息应单独记帐，计入“长期投资─—应计利息”科目。即：借：长期投资─—债券投资长期投资─—应计利息贷：银行存款我们知道，流动比率是流...
Small bond investment interest accounting Chongqing Institute of Industrial Management Zhu Hong promulgated the “Accounting System for Industrial Enterprises,” the provisions of the bond investment: the actual payment of the bonds included in the company’s interest should be accounted for separately, included in the “long-term investment ─ ─ accruals Interest ”subjects. Namely: By: Long-term investment ─ ─ long-term investment in debt securities ─ ─ accrued interest loans: bank deposits we know that the current ratio is the flow ...