债券投资分短期投资和长期投资，利息收益也有分期收到和一次收到，根据权责发生制原则计提的应收利息收益，一个属于流动资产，一个属于长期资产。
Bond investment can be classified into short-term investment and long-term investment . The means of receiving interest include installment receipt and lump-sum receipt .
计提利息