Research on Short-term Investment Accounting

DOI

10.2991/meici-16.2016.142How to use a DOI?

Keywords

Short-term investments; Accounting; Financial

Abstract

With the economic development, China's investment industry is becoming more and more prosperous. Now people have a more reasonable way to use funds and the people who have idle funds begin amateur investment banking. Most financial products are short-term investments. In order to increase fund income, some enterprises buy bonds or shares by the cash which exceeds the daily operational needs to obtain a higher interest, dividend income and share value. Its characteristics are liquidity and small risk. The short-term investment is next only to monetary fund can can be sold at any time in the share market. The short-term investment changes generally small in short term, so both the income and the risk are small. So the basic concept of short-term financial investment shall be understand. This paper briefly introduces the characteristics and the accounting principles of the short-term investment. Finally, the paper introduces the finance and investment accounting methods, and hopes to be helpful to the short term investment users.

Copyright

© 2016, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Liqin Fu
PY  - 2016/09
DA  - 2016/09
TI  - Research on Short-term Investment Accounting
BT  - Proceedings of the 2016 6th International Conference on Management, Education, Information and Control (MEICI 2016)
PB  - Atlantis Press
SP  - 679
EP  - 682
SN  - 1951-6851
UR  - https://doi.org/10.2991/meici-16.2016.142
DO  - 10.2991/meici-16.2016.142
ID  - Fu2016/09
ER  -