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最近几年,国家为了有效利用社会闲散资金,引导企业资金合理流向,保证国家重点建设,发行了国库券、国家重点建设债券、重点企业债券等;一些企业经中国人民银行批准,也自行或委托银行代理发售债券,随着承包经营责任制和租赁经营责任制的深入开展,个人持有的各种有价证券也成为承包和租赁人的风险抵押金进入企业会计帐内。由于有价证券种类繁多,发售单位、兑换期、利率等各不相同。有些有价证券还可以转让等等,笔者想就有价证券的核算谈些看法。
In recent years, in order to make effective use of idle funds in the society, the state guides the flow of funds to enterprises and guarantees the state’s key construction and issues treasury bonds, key state construction bonds and key corporate bonds. Some enterprises, upon approval by the People’s Bank of China and on their own or with banks Acting for sale of bonds, with the contract management responsibility system and the lease management responsibility system carried out in depth, a variety of securities held by individuals also become the risk of the contract and the lessee mortgage into the corporate accounting. As a wide range of securities, sale units, the exchange period, interest rates and other different. Some securities can also be transferred, etc., I want to talk about the accounting of securities.