短期投资是什么意思，什么叫短期投资

本文目录一览

1，什么叫短期投资
2，什么是Shortterminvestment
3，中译英短期投资

1，什么叫短期投资

1年以内.会计学里面有说明的.

那就03003货币基金吧！

1年以内

什么叫短期投资

2，什么是Shortterminvestment

短期投资（Temporary Investment）是指能够随时变现并且持有时间不准备超过1年(含1年)的投资。包括对股票、债券、基金等的投资。

是投资术语的意思，term 有术语之意

什么是Shortterminvestment

3，中译英短期投资

Short-term investments refer to stocks, bonds etc., which can be realized at any time and will be held less than a year. Short-term investments are measured as per their costs when they are acquired. Cash dividends and bond interests due included in the paid amounts, not costs for short-term investments, are recorded as accounts receivable separately.The book value of short-term investments are offset when the cash dividends or interests obtained during the holding periods, except those have been recorded as accounts receivable, have been received.When short-term investments are under disposal, the differences between the investments book value and the investment costs are recognized as current investment profits or losses. Investment losses are carried over in the specific identification methodAt the close of the fiscal period, short investments are measured as the lower one between their costs and market value. Provisions are accrued as per each single investments costs and market value. And current investment losses are recognized.

Short-term investments refer to can be realized at any time and not to hold more than a year of investment, including shares, bonds and fund etc. When the investment cost measurement, according to the actual payment contains has not been announced, but the cash dividend and has yet to receive the payment period but does not constitute a short-term bond interest, investment costs, alone as receivables accounting.Short-term investments in holding period of cash dividend or interest, in addition to obtain has included the cash dividend receivable project, with the actual interest or received in the back, as investment cost write-downs short-term inves...Short-term investments refer to can be realized at any time and not to hold more than a year of investment, including shares, bonds and fund etc. When the investment cost measurement, according to the actual payment contains has not been announced, but the cash dividend and has yet to receive the payment period but does not constitute a short-term bond interest, investment costs, alone as receivables accounting.Short-term investments in holding period of cash dividend or interest, in addition to obtain has included the cash dividend receivable project, with the actual interest or received in the back, as investment cost write-downs short-term investment book value.Disposal of short-term investments, the book value of the investment and the difference between the actual payment and the current investment profits or losses for confirmation. Investment cost, which carried cost method.Short-term investments in the final at cost and lower measurement, and the cost of single investment and lower plan write-down be recognized as the current investment loss.

the initial costs of long-term entity investments are recognized as follows.① the initial capital of long-term equity investments acquired by business combinations under the same control are, on the date of acquisition, confirmed as the shares of the carrying value of the ownersequities of the merged parties. capital reserves are used to adjust the differences between acquisition costs and the initial capital. in case the differences cannot be offset by capital reserves, retained earnings will be adjusted.② the initial capital of long-term equity investments acquired by business combinations under different control are determined as the transaction-date fair value of related assets, equity instruments issued and liabilities incurred or undertook plus the costs directly linked with the acuisitions. we account, without considering the amounts of minority interests, the recognizable assets and liabilities including contingent liabilities of the merged parties on the acuisition date as per the assets or liabilities fair value. we record the acquisition costs exceeding the shares of the fair value of the merged parties recognizable net assets acquired by us as goodwill. and we directly confirm the acquisition costs lower than the shares of the fair value of the merged parties recognizable net assets on the consolidated income statement.

中译英短期投资