長(zhǎng)期股權(quán)投資的目的是_____。
《企業(yè)會(huì)計(jì)準(zhǔn)則——應(yīng)用指南》《小企業(yè)會(huì)計(jì)準(zhǔn)則》等屬于典型的_____。
會(huì)計(jì)規(guī)范體系的基礎(chǔ)內(nèi)容是_____。
下列屬于會(huì)計(jì)規(guī)章制度的是_____。
會(huì)計(jì)規(guī)范體系的核心是_____。
內(nèi)部控制包括_____.
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投資的概念和特點(diǎn)
長(zhǎng)期股權(quán)投資，是指持有時(shí)間準(zhǔn)備超過一年 （不含一年）的各種股權(quán)性質(zhì)的投資，包括長(zhǎng)期股票投資和其他長(zhǎng)期股權(quán)投資，如對(duì)子公司投資、聯(lián)營(yíng)企業(yè)投資和合營(yíng)企業(yè)投資。這種投資主要是為了達(dá)到控制其他單位或?qū)ζ渌麊挝粚?shí)施重大影響，或出于其他長(zhǎng)期性質(zhì)的目的而進(jìn)行的投資。
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