本文選題：投資收益 + 利潤表�。� 參考：《財會月刊》2014年17期

【摘要】：作為一個常見的損益類項目,投資收益的核算內容及列報問題未得到應有的重視。其實,投資收益的核算方面尚存在一些有待明確之處,投資收益的報表列示在細節(jié)上也有待完善。本文結合舉例,對投資收益的核算及列報問題提出自己觀點。
[Abstract]:As a common profit and loss item, the accounting content and presentation of investment income have not received due attention. In fact, there are still some things to be clear about the accounting of investment income, and the statement of investment income also needs to be improved in detail. This paper, with examples, puts forward its own viewpoint on the accounting and reporting of investment returns.
【作者單位】： 湖南財政經(jīng)濟學院會計系;
【分類號】：F233;F275
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本文編號：1972028