怎样掌握投资核算的精髓
how about grasping the kernel of business accounting for investment
本文解析了“投资” 会计核算的概念及计价特征；并用T型账户描述了企业对外投资时资金的相对静止状态，进而分析了会计对其处理的相同相异点。
this paper the concept and counting stamps of investment for business accounting is charactered, and the findings of external investement of corporation to be described according to “T ”account about its rest to be relative transparent ;in addition the sameness and dissimilarity to be analysed for the accounting date process.
王京芳
财政、金融
“投资”核算成本法权益法投资差额
“ investment ”of business accountingcost approachequity approachbanlance of investment
王京芳.怎样掌握投资核算的精髓[EB/OL].(2004-06-29)[2025-08-21].http://www.paper.edu.cn/releasepaper/content/200406-122.点此复制
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