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长期投资的形式有哪些
释义
长期股票投资是购买并持有其他公司的普通股、优先股。以现金取得时,按取得时的计价成本(包括买价、佣金和税费等);以非现金交易取得时,按照交易物品或取得股票的公允市价计价。长期债权投资是指企业购买在一年内(不含一年)不能变现或不准备随时变现的债券和其他债权投资。长期投资的形式分类具体如下:
1、为了积累整笔资金供特定用途所需的投资;
2、为了参与其他企业的经营决策的投资;
3、为将来扩展经营规模作准备的投资。
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更新时间:2025/11/4 8:08:39