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()是记录直接投资、证券投资、短期投资的流进和流出。

发布日期:2020-12-11

()是记录直接投资、证券投资、短期投资的流进和流出。
A

资本项目

B

经常项目

C

官方储备项目

D

资金项目

试题解析

短期投资

短期投资是指企业购入的各种能随时变现、持有时间不超过一年的有价证券,以及不超过一年的其他投资。有价证券包括各种股票和债券等,如购买其他股份公司发行的各种股票,政府或其他企业发行的各种债券(国库券、国家重点建设债券、地方政府债券和企业融资债券等); 其他投资如企业向其他单位投出的货币资金、材料、固定资产和无形资产等。指企业购入能够随时变现,并且持有时间不超过一年(含一年)的有价证券以及不超过一年(含一年)的其他投资,包括各种股票、债券、基金等。当企业现金暂时剩余时,选择流动性强的股票、债券、国库券进行投资是最好的理财方法,等到企业现金不足时,又可将投资出售获取现金。短期投资是企业用活资金的一种策略,当企业拥有的货币资金过多时,存在银行又不太合算,就可以用部分资金作短期投资,买股票、国库券之类的有价证券,以获得更高的收益 。

中文名
短期投资
核算原则
投资成本
持有时间
不超过一年

直接投资

直接投资指投资者直接开厂设店从事经营,或者投资购买企业相当数量的股份,从而对该企业具有经营上的控制权的投资方式。直接投资的主要特征是投资者对另一经济体的企业拥有永久利益,永久利益意味着直接投资者和企业之间存在着长期的关系,并对企业经营管理施加相当大的影响。直接投资可以采取在国外直接建成分支企业的形式,也可以采用购买国外企业一定比例股权的形式。2022年上半年,中国对外非金融类直接投资达3516.7亿元。

中文名
直接投资
外文名
direct investment

记录

记录是一个汉语词语,读音为jì lù,指把所见、所闻、所思、所想等通过一定的手段保留下来,并作为信息传递开去。

中文名
记录
类别
汉语词语
注音
jì lù
外文名
Record
释义

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大学试题

经济学

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