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村合作经济组织会计制度增加了有价证券的核算内容;并规定,将村合作经济组织购买有价证券所取得的收入列入“其他收入”帐户内核算处理。对此,笔者提出以下几点看法。 1.购买有价证券是一种投资行为。投资是投资者将自有资金投向某种事业的行为,包括直接将资金投向某事业和购买有价证券两种主要形式。投资者的这一行为的目的是要取得一定的收入,包括利息收入、股息、投资分利等形态。从其经济内容来看,这些不同形态的
The village cooperative economic organization’s accounting system has increased the accounting content of marketable securities; it also stipulates that the income obtained by village cooperative economic organizations purchasing securities is included in the “other income” account. In this regard, the author put forward the following points of view. 1. Buying securities is an investment behavior. Investment is the act of investors investing their own funds in a certain business, including direct investment of funds into a business and purchase of securities. The purpose of this behavior of investors is to obtain a certain amount of income, including forms of interest income, dividends, and investment distribution. From the perspective of its economic content, these different forms of