长期股权投资核算

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

长期股权投资核算方法变更对企业净资产和未来以后各期净利润所造成的影响，说明由于不可预见的强制性会计政策变更，所产生的经济后果的显著性。

Long-term equity investments accounting method change on net assets and future net profits in subsequent periods the impact , indicating the mandatory due to unforeseen changes in accounting policies , the economic consequences of significance .

介绍了长期股权投资核算的两种方法，并以实例说明了成本法转权益法时的转换分录和相关账务处理。

This paper introduces two methods for accounting the long-term stock investment , and by using the actual examples , illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method .

本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。

This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income .

当投资企业因追加投资等原因取得对被投资企业控制、共同控制或实施重大影响时，对长期股权投资的核算应从成本法改为权益法。

Cost method and equity method . When the investing enterprise have access to control , common control or substantial influence upon the invested enterprise by way of adding investments , the methods should transfer from cost method to equity .

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 .

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

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 .