| 对企业投资性收藏品的会计学研究 |
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| 引用本文： | 梁红霞.对企业投资性收藏品的会计学研究[J].北京教育学院学报,2010(6):62-66. |
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| 作者姓名： | 梁红霞 |
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| 作者单位： | 北京教育学院职业教育学院; |
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| 摘 要： | 随着收藏品投资的升温,企业作为投资性收藏品的主体日益显著。企业斥巨资投资收藏品,期望未来获得高额的投资回报。伴随而来的问题是企业如何核算投资性收藏品？本文从投资性收藏品的确认、计量和报告等方面进行了详细分析,为企业解决投资性收藏品核算的问题。
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| 关 键 词： | 投资性收藏品 长期收藏品投资 公允价值 会计核算 |
Accounting Research on Enterprise Investment Collections |
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| LIANG Hong-xia.Accounting Research on Enterprise Investment Collections[J].Journal of Beijing Institute of Education,2010(6):62-66. |
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| Authors: | LIANG Hong-xia |
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| Institution: | LIANG Hong-xia(Faculty of Vocational Education,Beijing Institute of Education,Beijing 100120,China) |
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| Abstract: | With the warming collection of investment,corporate collections as the main body of investment are increasingly evident.Collection of money in investment companies expect the future to obtain a high return on investment.Accompanied by the question how companies account for the investment collectibles? This collection from the investment of the recognition,measurement and reporting carried out a detailed analysis of the investment enterprise to solve the problem collection accounts. |
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| Keywords: | investmental collection long-term investment of collection fair value accounting |
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