长期股权投资属于流动资产吗-公司经营相关法律援助-法律咨询免费平台-国际律师联盟

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问题	长期股权投资属于流动资产吗
释义	法律分析：长期股权投资不是流动资产。流动资产账户反映可以在一年或超过一年的一个营业周期内变化或耗用的资产。长期股权投资与短期投资和长期债权投资不同。长期股权投资是企业为获取另一企业的股权所进行的长期投资，通常为长期持有，不准备随时变现，不满足短期投资条件的投资，即不准备在一年或长于一年的经营周期之内转变为现金的投资。因此长期股权投资不是流动资产。法律依据：《中华人民共和国民法典》第七十一条第一款规定，有限责任公司的股东之间可以相互转让其全部或者部分股权。
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