权益法

浅析成本法转为权益法&与张瑜东同志商榷

On Transferring of the Cost Method to the Equity Method

相反，该公司采用权益法来编制其财务报表。

Instead , it reports results using the equity method .

长期股份投资在会计核算上有两种方法：成本法和权益法。

There exist two accounting methods in the long-term equity investment ;

并利用成本法和权益法的条件及如何变换使用两法，为投资企业和被投资企业在资产运作过程中提供了法律依据。

It gives legal warranty to enterprises in capital investment course .

试论长期股权投资权益法

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

成本法和权益法在企业投资中的应用

Cost low and the low of rights and interests applying in corporation investment

权益法与投资资本法的评估结果差异分析

Variance Analysis of the Valuation Results from the Equity Method and Investment Capital Method

未来权益法的发展形式多样、错综复杂。

The law of future interests developed in a most gnarled and complicated way .

权益法核算产生投资收益的税务处理？

Should tax adjustments be made to investment incomes accounted for by equity method ?

权益法与合并报表的编制

Research on equity method and consolidated financial statement

会计方法，购卖法和权益法的基本原理、区别和联系。

The fundamental differences and relationship of accounting , pursing and pooling of interest method ;

长期股权投资中成本法与权益法的比较及其相互转化

The Comparison and Mutual Transform of Cost Method & Equity Method in the Long-term Equity Investment

成本法转为权益法的追溯调整问题研究

On the Issue of Retrospective Adjustment in the Shift from Cost Me thod to Rights and Interests Method

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

若股权投资采用权益法核算，还应列示从被投资单位分得的现金红利。

If the equity investment adopts equity method accounting , the cash bonus obtained from the invested entity shall be presented .

如果投资者在长期投资的情况下，可以行使重要影响，则需使用权益法。

If the investor can exercise a significant influence in a long-term investment situation , the equity method must be used .

股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。

Shares investment and other investments shall be accounted for by cost method or equity method respectively , in accordance with different situation .

比如解析法有动态规划方法和未定权益法，数值法有二叉树方法和蒙特卡洛模拟法。

For example , analysis method contains dynamic programming and contingent claims approaches ; numerical method has binomial tree and Monte Carlo simulation methods .

股票投资有两种会计核算方法：（1）成本法（2）权益法。

There are two methods of accounting for investments in stock : ( 1 ) the cost method and ( 2 ) the equity method .

权益法的目的在于建立投资企业长期股权投资账户与被投资单位净资产之间的比例关系。

The equity method is to establish the proportionate relationship between the long-term equity investment account of the investor and the net assets of the invested .

实际上，权益法使投资的账面价值随每股账面价值的变化而增减变动。

In effect , the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares .

长期股权投资由成本法转权益法会计处理初探&与注册会计师考试指定辅导教材作者商榷

Explore the change of long-term equity investment from the cost method to equity method & deliberate with the author of the appointed teaching material about examination of chartered accountant

长期股权投资是会计核算中的难点之一，其核算方法可以分为成本法和权益法。

The calculation of long-term investment on stocks is a difficult part in accounting process , the method of which can be divided into cost method and equity method .

在深入分析的基础上对现行核算方法进行改进，提出了长期股权投资成本法转为权益法应采用的核算方法。

This article ameliorates the current calculation method and proposes the method that should be used when transferring from the cost method of the long-term stock investment to equity method .

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 .

其会计处理将直接影响投资收益的报告和长期股权投资的账面价值，并将影响谨慎性原则及未来可能发生的成本法向权益法的转化。

The treatment for it will directly affect the report of the income and the carrying amount , the conservatism principle and the probable change from cost method to equity method .

当采用权益法（直接法）和投资资本法（间接法）评估企业股权价值时，评估师可能会发现这两种方法评估结果并不相同。

When business valuation is done with the equity method ( direct method ) and investment capitalmethod ( indirect method ), valuers may find that the two valuation results are different .

该项服务是在7月1一项新的老年人权益法生效之后出现的，申明子女需要探视或定期联系他们年迈的父母。

The service sprouted up after a new seniors ' rights law came into effect on July 1 and states that children need to visit or contact their elderly parents regularly .

对于投资准则，特别是在权益法下，由于其核算较为复杂，导致在实务操作上出现较多困难。

As for investment standard , the equity method of accounting for a long term investment in stock is very complex , so that accounting practices of this method have many difficulties .

官员们说，根据印度的儿童权益法，这种做法是非法的；肖拉普尔当地警方表示，自从2010年起，他们就没再接到过关于抛婴的警情。

Officials say the practice is illegal under India 's children 's rights law , and the local police authorities in Solapur say they have not received any reports of baby-tossing since 2010 .