长期债券投资

《企业会计制度》中关于企业长期债券投资的债券利息、债券费用、投资收益核算的相关规定比较笼统和模糊，缺乏可操作性。

The regulation of long-term bond investment stipulated in Enterprise Accounting System has been vague and obscure , particularly in the accounting of bond interest , bond-issuing fee and investment benefits as well . Thus , it turns out difficult to handle in practice .

谈长期债券投资溢、折价摊销的实际利率

The real interest rate of the overflow and discount sales of the long-term bond

系统地介绍了实际利率法下长期债券投资溢价、折价摊销的计算过程及其账务处理，阐述了实际利率的计算原理及其计算过程。

This essay discusses the real interest rate of the overflow and discount sales of the long term bond .

滴滴表示，这笔投资包括3亿美元股权投资以及20亿元人民币（合3.05亿美元）长期债券投资。

Didi said the investment included equity of $ 300m and long-term debt of Rmb2bn ( $ 305m ) .

在长期资产的管理分析中，主要介绍了固定资产的管理、长期债券与股权投资。

In the analysis of long-term assets management it introduces the fixed assets management 、 long-term bonds management and stock investment management .