The accounting contents of debt investment are as follows:

The accounting of debt investment includes initial measurement, subsequent measurement and midway disposal. General principle of initial measurement: take the sum of fair value and transaction costs as the initial entry amount; Interest that has reached the interest payment period but has not been collected is separately recognized as receivable items. General principle of midway disposal: the difference between the sale price and its book value is included in the current profit and loss.

accounting (calculation method)

accounting refers to keeping accounts, settling accounts and reimbursing the economic activities of a specific entity with currency as the main unit of measurement, and providing relevant accounting information users with accounting information needed for decision-making. Article 9 of "Accounting Law" stipulates: "All units must conduct accounting according to actual economic and business events, fill in accounting vouchers, register accounting books and prepare financial and accounting reports. No unit may conduct accounting with false economic and business events or materials."

Accounting runs through the whole process of economic activities, which is the most basic and important function of accounting, also called reflection function. Bookkeeping refers to the adoption of certain bookkeeping methods for the economic activities of specific entities, which are registered in the account books to be reflected in the books; Accounting refers to the calculation of income, expenses, profits, assets, liabilities and owners' equity of a specific subject in a certain period on the basis of daily bookkeeping, so as to calculate the operating results of that period and the financial situation of that date;

reimbursement is to report the financial status, operating results and cash flow of a specific accounting entity to the relevant parties in the form of accounting statements on the basis of accounting.

function

the accounting function of modern accounting is not only to reflect economic activities afterwards, but also to include pre-accounting, in-process accounting and post-accounting

The main forms of pre-accounting are forecasting, participating in planning and decision-making;

the main form of accounting in the event is to intervene in economic activities;

the main forms of post-event accounting are bookkeeping, reimbursement and accounting.