企业会计准则第×号─—投资引言１．本准则涉及企业投资人会计核算与会计报表揭示。定义２．本准则所使用的下列术语的定义为：（１）投资，指企业为了通过分配（如利息、股利、利润等）来取得收益，或为了资本增值，或为了对被投资企业施加影响、改善贸易关系筹其他利益... Enterprise Accounting Standard No. × ─ ─ Investment Introduction 1. This standard covers the disclosure of accounting and accounting statements by corporate investors. Definition 2. The following terms used in this Code are defined as: (1) Investment refers to the improvement of trade by an enterprise in order to generate revenue through distribution (such as interest, dividends, profits, etc.), or for capital appreciation, or to exert influence on the invested enterprise Relationships raise other interests ...