| 关于持有至到期投资核算的一点体会 |
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| 引用本文： | 胡晶玲.关于持有至到期投资核算的一点体会[J].科技创业月刊,2009,22(6). |
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| 作者姓名： | 胡晶玲 |
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| 作者单位： | 桂林工学院南宁分院,广西,南宁,530001 |
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| 摘 要： | 新会计准则出台有较长的一段时间了，持有至到期投资这个科目完全是全新的一个科目，在理论界和实务界讨论都非常多。笔者在教学过程中也接触到这个科目，因此而形成了一点想法，而且在教学的过程中也加以了运用，取得了一定的效果。
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| 关 键 词： | 持有至到期投资 长期投资 债权投资 实际利率 |
The Experience of Holding to Maturity Investment Accounting |
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| Abstract: | The announcement of new accouting standard has contained longer period of time. The account title of holding to maturity investment is a completely new subject, there have many discussion on it in the theoretical and business community. As an educator, the author also takes into the account title in the teaching process, therefore has some viewpoint on it, and applys them in the teaching process, obtaines the quite good result. |
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| Keywords: | holding to maturity investment long-term investment creditors' investment actual interest rate |
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