投资收益核算与列报问题管见

发布时间：2018-06-03 07:45

  本文选题：投资收益 + 利润表　； 参考：《财会月刊》2014年17期

【摘要】：作为一个常见的损益类项目,投资收益的核算内容及列报问题未得到应有的重视。其实,投资收益的核算方面尚存在一些有待明确之处,投资收益的报表列示在细节上也有待完善。本文结合举例,对投资收益的核算及列报问题提出自己观点。
[Abstract]:As a common profit and loss item, the accounting content and presentation of investment income have not received due attention. In fact, there are still some things to be clear about the accounting of investment income, and the statement of investment income also needs to be improved in detail. This paper, with examples, puts forward its own viewpoint on the accounting and reporting of investment returns.
【作者单位】： 湖南财政经济学院会计系;
【分类号】：F233;F275
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本文编号：1972028