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在财政部发布的《企业会计准则》中,规定企业利润总额由营业利润、投资净收益和营业外收支净额三部分构成。投资净收益是企业向外投资所获得的利润、股利和利息等投资收入,扣除投资损失后的余额。在传统的会计核算制度中,投资净收益是作为营业外收支的一部分进行核算的,即投资收益作为企业营业外收入核算,投资损失作为营业外支出进行核算。为了便于理解企业会计准则,现就投资净收益的核算介绍如下: 企业向外投资分为长期投资和短期投资。长期投资是指不准备在一年以内或者在超过一年以上的一个营业周期以内变现的对外投资。短期投资是时间在一年以内或者超过一年的一个营业周期以内的对外投
In the “Accounting Standards for Business Enterprises” promulgated by the Ministry of Finance, it is stipulated that the total profit of a company consists of three parts: operating profit, net investment income, and net non-operating income. The net investment income is the investment income, such as profits, dividends, and interest earned by the company’s outbound investment, after deducting investment losses. In the traditional accounting system, net investment income is accounted for as part of non-operating income and expenditure, that is, investment income is calculated as non-operating income, and investment losses are calculated as non-operating expenses. In order to facilitate the understanding of the accounting standards of enterprises, the calculation of net investment income is described as follows: The outward investment of enterprises is divided into long-term investment and short-term investment. Long-term investment refers to foreign investment that is not prepared to be realised within one year or within one business cycle of more than one year. Short-term investments are foreign investment within one year or within one business cycle of more than one year.