求翻译：根据《企业会计准则》规定，短期投资以其初始投资成本，即取得投资时实际支付的全部价款（包括税金、手续费和相关费用）扣除实际支付的价款中包括的已宣布发放但尚未领取的现金股利，或已到付息期但尚未领取的债券利息入账；在处置时，按所收到的处置收入与短期投资账面价值的差额确认为当期投资损益。是什么意思？

According to the provisions of the "Enterprise Accounting Standards, including the price actually paid full price (including taxes, fees and expenses), net short-term investments with its initial investment cost, that is actually paid on investment, has announced the issuance but not yet receive cas

According to the accounting standards for business enterprises, short-term investments in its initial investment cost, that is the actual investment is paid the full price (including taxes, fees and related costs) deduction of actual payment included in the price has been announced but not yet paid

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Under enterprise accounting guidelines under provides, short-term investment to its initial investment cost, is made investment Shi actual paid of all price (including tax, and procedures fee and related costs) deduction actual paid of price in the including of has announced issued but has not been

"Criterion stipulated according to Enterprise Accountant" that, the short term investment by its initial investment cost, namely obtains when the investment the actual payment complete cost (including tax money, handling charge and correlation expense) deducts the actual payment in the cost to inclu