一、短期投资发生时的会计核算短期股票投资和债券投资均使用“短期投资”科目 ,收获股利、利息则用“投资收益”科目 ,已宣告未领取的股利用“应收股利”科目 ,从发行日至购买日的股票利息用“应收利息”科目核算。对于自发行日至购买日的应收债券利息 ,其处理方法视发行债券? First, the accounting short-term investment occurs when the use of short-term stock investment and bond investments using “short-term investment” subjects, dividends, interest is used “investment income” subjects, declared uncollected shares using “dividend receivables” subjects, from The stock interest on the issue date to the purchase date is accounted for using the “interest receivable” account. For bonds from the issue date to the purchase date interest on bonds, the method of treatment as issued bonds?