长期股权投资

长期股权投资是企业对外投资的重要内容。

Long term equity investment is an important part of external investment of an enterprise .

长期股权投资未实现跌价损失

Unrealized loss on market value decline of long-term equity investments

创业投资（venturecapital），亦称为私人股权（资本）投资（privateequity），指以取得资本收益为目的、对非上市公司运用资本和增值服务实施的长期股权投资。

Venture Capital , also nominated as Private Equity , refers to a long-term investment in the purpose of obtaining capital gains , in the form of capital investment with the value-added services from venture capitalists .

研究显示，FX公司的长期股权投资存在一定的风险问题；但FX公司通过一系列的管理措施，形成了适合自身长期股权投资的管理运行体系，取得了较好的运行绩效。

But through a series of management measures , FX company has formed the suitable for their own long-term equity investment management operating system , and achieved good operating performance .

长期股权投资核算方法的研究

Study on Business Accounting Method of Long - term Share Investment

企业长期股权投资核算浅析

Analysis of accounting of long-term stockholder 's equity investment in Enterprises

成本法核算时长期股权投资收益的确认

The Confirmation of Long-term Share Investing Gains in Working out the Cost

长期股权投资所得的纳税处理与纳税调整

Tax Transactions and Ratepaying Adjusted on Stock Right Investing Transactions

试论长期股权投资权益法

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

长期股权投资收益的税收征管对策研究

Research on the Tax Levying Management of Long-term Stock Right Investment Profit

长期股权投资成本法的核算

The Calculation Method Adopted in the Cost Method of Long-term Investment on Stocks

浅谈长期股权投资的变化

On the changes of long - term equity investment

新旧会计准则中有关长期股权投资会计处理的主要差异

Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment

长期股权投资收益确认问题的探讨

A Discussion on the Confirmation of Long Equity Investing

长期股权投资近年有所增加，但收益情况较差。

The long-period equity investment is increasing obviously , however the earning is not good .

长期股权投资追溯调整账务处理简便方法

A Simple Method of Retroactive Adjustment of the Account of the Long Term Investment of Shares

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

论长期股权投资会计

On Long-term Stockholder Investment Accounting

长期股权投资差额分析

Analysis of Equity Investment Difference

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

长期股权投资，长期股权管理以及优化内部资源，是增强企业的核心竞争力的重要手段。

Long-term equity management and the optimization of internal resources play an important role of enhancing the core competitiveness .

本文从微观角度就税收在长期股权投资方面对公司财务政策的影响进行探索性研究。

This paper explores the effects of taxation on corporate financial policies in long-term equity investment from micro aspect .

在这一部分中，将合并会计作为一个整体，包含长期股权投资、企业合并与合并财务报表，构建一个较为完整的理论体系。

In this part , long-term equity investment , company combination and consolidated statements are considered as a linked whole .

新会计准则的变化及影响分析&长期股权投资的变化及影响分析

Analysis of the Change and Effect of New Accounting Standards & Analysis of Change and Effect of Long-Term Equity Investment

长期股权投资对取得时含有的已宣告但未发放的现金股利作为应收项目核算；

In terms of long-term equity investment , cash dividend being approved but not issued is accounted as receivable item ;

对长期股权投资入账价值的质疑&兼论公允价值的应用

A QUERY ON ENTERING THE FACE VALUE OF LONG-TERM STOCK INVESTMENT INTO ACCOUNTS-Discussing the application of fair and equitable concurrent values

指长期股权投资采成本与市价孰低法评价，当总市价较总成本为低，所认列之未实现跌价损失。

Unrealized loss recognized when market value of long-term investments below their costs under the lower of cost or market valuation method .

传统上，这些基金青睐美国国债等固定收益资产，但它们正日益寻找其它长期股权投资。

Traditionally , they have favoured fixed-income assets such as US Treasuries , but they are increasingly looking for alternative long-term equity holdings .

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。

The initial cost consists of the expenses directly relevant to the obtainment of the long-term equity investment , taxes and other necessary expenses .

以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid .