长期股权投资权益法

试论长期股权投资权益法

Try Talking about the Equity Method of Long-term Equity Investment

关于长期股权投资权益法对投资损失确认的一点看法

View on the affirmation of the investment loss made according to the equity method of long-term stock ownership investment

试论长期股权投资权益法人力资本投资本质上是人力资本产权投资，人力资本产权是通过投资获取的，明晰人力资本产权关系是激励人力资本投资主体进行人力资本投资的重要动力。

Try Talking about the Equity Method of Long-term Equity Investment This paper states that the investment into human capital is in essence the equity investment into human capital . In other words , the equity of human capital obtains through investment .

股权投资差额是指长期股权投资采用权益法核算时，投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的差额。

Shareholders equity investment balance means the balance between original investment cost and obtain rights and interests share from invested company when the long period of investment balance adopts the accounting method of rights and interests .

企业对取得的长期股权投资按权益法核算时，由于会计与税收的目的不同，对某项收益、费用和损失的确认、计量标准与税法的规定会存在一定的差异。

When a company calculates the long term investment under polling of interest , due the different purposes of accounting and revenue , there may be some difference in affirming the profits , expenses and losses of a certain item .

当投资企业对被投资单位具有控制、共同控制或重大影响时，长期股权投资应采用权益法核算，其核算内容主要包括确认股权投资差额、获得现金股利、成本法转权益法等。

When investment enterprises have control and common control or important influence to the being invested enterprises , the long-term stock ownership investment should adopt the rights and interests method checks .

长期股权投资的取得和计价，长期股权投资的权益法，股权投资差额的会计处理，权益法下应注意几个问题，长期股权投资减值准备的转回及长期投资的期末计价。

The accountant of equity investment difference deals with . Pay attention to the following several question under the equity method . The reducing value of long-term equity investment is prepared to goes back to and valuates at end of long-term investment .