为了规范企业投资的会计核算和相关信息的披露 ,财政部于１９９８年６月发布了《企业会计准则———投资》（以下简称《投资准则》） ,规定在短期投资持有期间所获得的现金股利或利息 ,在实际收到时 ,应冲减投资的账面价值 ,但收到的、已记入应收项目的现金股利或利息除外。笔 In order to regulate the accounting of enterprise investment and the disclosure of relevant information, the Ministry of Finance issued “Accounting Standards for Business Enterprises --- Investment” (hereinafter referred to as the “Investment Standards”) in June 1998, which stipulates that during the short-term investment holding period Cash dividends or interest should be offset against the book value of the investment when it is actually received, except for cash dividends or interest received that have been credited to the receivables. pen