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關注:1
2013-05-23 12:21
求翻譯:根據《企業會計準則》規定,短期投資以其初始投資成本,即取得投資時實際支付的全部價款(包括稅金、手續費和相關費用)扣除實際支付的價款中包括的已宣布發放但尚未領取的現金股利,或已到付息期但尚未領取的債券利息入賬;在處置時,按所收到的處置收入與短期投資賬面價值的差額確認為當期投資損益。是什么意思?![]() ![]() 根據《企業會計準則》規定,短期投資以其初始投資成本,即取得投資時實際支付的全部價款(包括稅金、手續費和相關費用)扣除實際支付的價款中包括的已宣布發放但尚未領取的現金股利,或已到付息期但尚未領取的債券利息入賬;在處置時,按所收到的處置收入與短期投資賬面價值的差額確認為當期投資損益。
問題補充: |
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2013-05-23 12:21:38
According to the provisions of the "Enterprise Accounting Standards, including the price actually paid full price (including taxes, fees and expenses), net short-term investments with its initial investment cost, that is actually paid on investment, has announced the issuance but not yet receive cas
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2013-05-23 12:23:18
According to the accounting standards for business enterprises, short-term investments in its initial investment cost, that is the actual investment is paid the full price (including taxes, fees and related costs) deduction of actual payment included in the price has been announced but not yet paid
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2013-05-23 12:24:58
正在翻譯,請等待...
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2013-05-23 12:26:38
Under enterprise accounting guidelines under provides, short-term investment to its initial investment cost, is made investment Shi actual paid of all price (including tax, and procedures fee and related costs) deduction actual paid of price in the including of has announced issued but has not been
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2013-05-23 12:28:18
"Criterion stipulated according to Enterprise Accountant" that, the short term investment by its initial investment cost, namely obtains when the investment the actual payment complete cost (including tax money, handling charge and correlation expense) deducts the actual payment in the cost to inclu
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