论文部分内容阅读
一、实体投资的界定及其种类按照2007年财政部新颁布的会计准则,企业对外投资分为交易性投资和长期投资,这种分类方法是按照企业持有投资时间的长短来划分的,便于企业按照资产流动性进行会计处理,但是却不利于企业对投资进行管理。因此,本文从利于资产分类管理的角度出发,将企业的对外投资分为证券投资和实体投资。
First, the definition of physical investment and its type According to the 2007 Ministry of Finance promulgated the new accounting standards, business investment is divided into trading and long-term investment investment, this classification is based on the length of investment in enterprises to divide the time to facilitate Enterprises in accordance with the liquidity of the accounting treatment, but it is not conducive to business investment management. Therefore, this article from the point of view of assisting asset classification management divides the enterprise’s foreign investment into the securities investment and the entity investment.