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当前,在金融,保险企业会计工作中,存在着一些理论上说法各异、实际做法上也不一致的值得研究的问题。在这里,我们提出几个具有普遍意义的问题,与同行们共同探讨。一、境内外投资及投资收益的会计核算问题金融、保险企业,投出的资金,按接受投资单位所在地划分,有境内投资和境外投资;按投出资金的性质划分,有自有资金或资本投资和借款投资。无论什么性质的投资,投出的资金均在资产方作为投资到帐,不转移资金或资本的所有权,即不冲减投资单位的资金或资本。这一点大家没有异议,但对投资收益的处理就存在分歧了。 (一)从境内投资收益来看,分歧在于:投资收益要不要纳入投资单位的盈亏总额。如果纳入企业盈亏总额,是以营业收入的形式纳入,还是单列损益项目?我们认为,金融、保险企业对外投资取
At present, there are some problems to be studied in the financial and insurance enterprise accounting work which are different in theory and inconsistent in practice. Here, we raise several issues of general significance and discuss them with our colleagues. First, the domestic and foreign investment and investment income accounting issues Finance, insurance companies, investment funds, according to the location of the recipient investment units, domestic investment and overseas investment; according to the nature of the investment funds, with its own funds or capital Investment and loan investment. Regardless of the nature of the investment, the investment funds are invested in the assets of the account, do not transfer the capital or capital ownership, that does not offset the investment unit of funds or capital. There is no disagreement on this point. However, there is disagreement on the handling of investment returns. (A) Judging from the domestic investment income, the difference lies in whether the investment income should be included in the total profit and loss of the investment unit. If included in the total business profits and losses, is included in the form of operating income, or a separate profit and loss items? We believe that financial and insurance companies to take foreign investment