小企业短期投资核算指南(小企业的短期投资期末按什么计量)

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小企业短期投资核算指南

Small and medium-sized enterprises short-term investment accounting guide

1、短期投资收入

1. Short-term Investment Income

短期投资收入是指投资者投资一笔资金，在一定的投资期限内，获得的收益收入。短期投资的收入多为固定收益的类型，也可以是浮动收益的类型，遇到复杂的类型企业要密切关注市场的动向，准确的开展核算工作。

Short-term investment income refers to the income earned by investors investing in a certain amount of funds within a certain investment period. The income of short-term investment is mostly of the fixed return type, and can also be the floating return type. For complex types, enterprises need to pay close attention to the market trends and carry out accurate accounting work.

2、短期投资核算

2. Short-term Investment Accounting

(1)记入article合计表：根据收入支出原则，短期投资分别记入 “存款”和“投资类收入”、“短期投资”和“其他收益”，分别作为投资专户和负债项目记入资产负债表article合计表中;

(1) Entering into the Consolidation Table: According to the income and expenditure principle, short-term investments are respectively recorded as "deposits" and "investment income", "short-term investments" and "other income", and are recorded as investment special accounts and liabilities in the asset liability table consolidation table;

（2）记入账面收益：短期投资的收益为固定收入的，可以作为投资收入直接认成账面收益；对浮动收益的短期投资来说，要结合利息的した期限，记入账面的收益。

(2) Recording book income: Short-term investment income is of a fixed nature, which can be recognized as investment income and directly accounted for as book income; for short-term investments with floating income, the interest period should be taken into account and the book income should be recorded.

（3）记入利息表：短期投资要记入不同相应的子账户，例如今年投资购买一定投资项目，每月要收取利息，可以将利息记入各月的子账户，然后再作记入统计。

(3) Recording Interests Table: Short-term investments are to be recorded in different corresponding sub-accounts, such as investing in certain investment projects this year and receiving interest every month, which can be recorded in the sub-accounts of each month and then recorded for statistical purposes.