企业利用富余且长期闲置的资金购置债券的投资形式称作企业债券投资,主要包括长期债券作投资、可转换债券投资等形式。企业会计准则中对债券投资的持有、取得及处置等进行了规定,但对于如何核算、利率计算等方面却缺乏相应的规定。本文对此会计处理进行探讨,以期提供参考。 Enterprises use surplus and long-term idle funds to buy bonds, the form of investment called corporate bond investment, including long-term bonds for investment, convertible bond investment and other forms. Accounting standards for corporate bonds held by the acquisition, acquisition and disposal of provisions, but for how the accounting, interest rates and other aspects of the lack of corresponding provisions. This article discusses the accounting treatment, with a view to provide a reference.