| 浅谈新企业会计准则体系下对外投资的核算 |
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| 引用本文： | 兰芳,马宏丽.浅谈新企业会计准则体系下对外投资的核算[J].十堰职业技术学院学报,2007,20(6):105-107. |
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| 作者姓名： | 兰芳 马宏丽 |
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| 作者单位： | 1. 十堰职业技术学院,经济贸易系
2. 十堰职业技术学院,财务处,湖北,十堰,442000 |
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| 摘 要： | 对外投资是企业赚取收益、增加财富的一个重要途径。随着新企业会计准则的颁布与实施,对外投资的核算发生了很大的变化。本文在与旧会计准则对比分析的基础上,介绍了新会计准则中对外投资的含义、分类及其相关的会计处理。
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| 关 键 词： | 新企业会计准则 对外投资 账户设置 会计分录 |
| 文章编号： | 1008-4738（2007）06-0105-03 |
| 收稿时间： | 2007-10-20 |
| 修稿时间： | 2007年10月20 |
On Foreign Investment Accounting under New Enterprise Accounting Standards |
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| LAN Fang,MA Hong-li.On Foreign Investment Accounting under New Enterprise Accounting Standards[J].Journal of Shiyan Technical Institute,2007,20(6):105-107. |
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| Authors: | LAN Fang MA Hong-li |
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| Abstract: | Foreign investment is a significant channel for enterprises to earn income and to increase wealth.The implementation of new enterprise accounting standards results in great changes in foreign investment accounting.With comparison of the old and new accounting standards,this paper explains its connotation,classification and relevant accounts management. |
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| Keywords: | new enterprise accounting standards foreign investment account structure accounting entries |
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