长期债权投资

对短期投资成本、长期债权投资成本、长期股权投资成本的确定进行了分析。

Analysis is made on how to determine the investment cost of short period , long period creditors rights and long period stockholders rights .

作为这轮融资的一部分，中国招商银行给它安排了25亿美元的银团贷款，中国人寿则提供了3亿美元的长期债权投资。

China Merchants Bank offered a syndicated loan of up to $ 2.5 billion as a part of the fund-raising , and China Life offered $ 300 million as a long-term debt investment .

企业债券的会计核算，在《企业会计制度》中分别在长期债权投资和应付债券两个部分中涉及，由于都是针对债券而言的，所以两者的联系是必然的。

The accounting of the enterprise bond is involved respectively in two parts of of the long - term credit - investment and the bond payable , and because both of the two things are based on the bond , the connection between the two things is inevitable .