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资产负债表长期投资包括什么科目

资产负债表长期投资包括什么科目
回答2 2023年02月04日
快乐老师

快乐老师

金牌答疑老师,已为数十万学员排忧解难

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资产负债表长期投资包括:

1、持有至到期投资;

2、 持有至到期投资减值准备;

3、可供出售金融资产;

4、长期股权投资;

5、长期股权投资减值准备;

6、投资性房地产;

7、长期应收款;

8、未实现融资收益。

长期投资,是指企业投资期限在1年(含1年)以上的对外投资。企业应正确记录和反映各项投资所发生的成本和损益,加强企业长期投资的会计核算和监督。

企业的长期投资包括债权投资、其他债权投资、长期股权投资、其他权益工具投资等对外投资。

债权投资

是指以摊余成本计量的金融资产中的债权投资。

如企业投资普通债券通常可能符合本金加利息的合同现金流量的以摊余成本计量的金融资产。

其他债权投资

既以收取合同现金流量为目标又以某个特定日期出售该金融资产为目标管理的金融资产投资,其性质属于以公允价值计量且其变动计入其他综合收益的金融资产。

其他权益工具投资

按照金融工具会计准则规定,以公允价值计量且其变动计入其他综合收益的金融资产包括权益投资和债权投资。

其中,权益投资中除投资于普通股以外的各种权益金融工具投资分类为其他权益工具投资,如对优先股的投资等。

长期股权投资

按照企业会计准则相关规定,根据投资方在股权投资后对被投资单位能够施加影响的程度,区分为应当按照金融工具准则进行核算和应当按照长期股权投资准则核算两种情况:

(1)属于按照长期股权投资准则规范的股权投资,是根据投资方在获取投资后能够对被投资单位施加影响程度划分确定的,包括对联营企业、合营企业和子公司的投资。

(2)除上述(1)之外的股权投资划分为金融工具准则范围的金融资产进行核算与管理。

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会计知识点解读,考点分析可以关注中级会计实务栏目。

资产负债表长期投资包括什么科目的问题您看懂了吗,希望这个解答可以帮助到您,如果大家还想知道更多的可以关注我们牛账网哦!牛账网是专业的线上考证培训机构,能最大程度解决您的会计考证难题,还在等什么呢?赶快行动起来吧!

2023-02-04
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157****2515

157****2515

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2023-02-10
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