Accounting mode and characteristic of long term stock right investment under new accounting principle;
新会计准则下长期股权投资核算方式及特点
under the calculation cost law of long-term share right investment, calculating formulas about confirming investment profit of monies in counteracted and reduced investment cost are listed from investment criteron , among which the calculating formula is relatively complex.
在长期股权投资核算成本法下 ,投资准则中列出了确认投资收益或冲减投资成本的金额的计算公式 ,其中以后年度的计算公式相对复杂。
The calculation of long-term stock right investment is always the difficulty no matter in theory or in practice.
长期股权投资核算一直是理论和实务中的难点,文中主要针对实务中长期股权投资的成本法和权益法两种核算方法的不同之处进行比较,从适用范围、核算程序和账务处理等方面展开论述。
There are two accounting methods in long-term stock right investment: cost method and equity method.
长期股权投资的会计核算方法分为成本法和权益法,这两种会计核算方法单独而言都不是很复杂,但是随着投资单位对被投资单位投资份额的变动,投资单位对其持有的长期股权投资的会计核算方法会在成本法和权益法之间转换,转换过程中的具体会计处理方法细节较多,需要在进行会计实务处理过程中予以注意。
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.
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。
The new standards revise and define the calculation of long-term stock investment in many aspects.
2006年2、007年财政部先后出台了新会计准则及相关指南、讲解或解释,在许多方面对长期股权投资核算作出了修改或界定。
Analysis of Accounting Process of Long-Term Stock Investing s Investing Dividends with Cost Method;
长期股权投资成本法下投资股利会计处理分析
Comparison between the New and Old Guidelines of the Long-term Equity Investment Law;
长期股权投资权益法新旧准则的比较
ON the Equity Law of Long term Stockright Investment;
有关长期股权投资权益法的几个问题
unrealized loss on market value decline of long-term equity investments
长期股权投资未实现跌价损失
Analysis of Conversion of Accounting Method of Long-Term Stock Right Investment;
长期股权投资会计核算方法转换浅析
Long-term Stock Invest Comparison between New and Old Accounting General Rules;
新旧会计准则中长期股权投资的比较
The Understanding of the Long-term Equity Investment under the New Accounting Standard;
对新会计准则下长期股权投资的理解
Skills in Long-Term Stock Ownership Investment Accounting under Cost Method;
成本法下长期股权投资核算技巧探微
The Comparison of Two Calculation Methods of Long-term Stock Right Investment;
长期股权投资的两种核算方法的比较
On Tax Issues in Financial Decisions Concerning Long-term Share Ownership Investment;
论长期股权投资财务决策的税务问题
Discussing problems and countermeasures in investment accounting of long term stock right;
长期股权投资核算的难题及解决对策
If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted.
追加或收回投资应当调整长期股权投资的成本。
On Long-term Equity Investment Under the Cost Method by Accounting Treatment of Investment Income;
长期股权投资成本法下投资收益会计处理探讨
Investment Income Accounting by Cost Method in theProcess of Long - term Equity Investments;
成本法下长期股权投资过程中投资收益的核算
Analysis on the Exchange between Cost Approach of Long-term Equity Investment and Equity Approach;
长期股权投资成本法与权益法转换分析
Talking about the Accounting of Transforming from the Cost Method of Long-term Stock Investment to the Equity Method;
谈长期股权投资成本法转权益法的核算
Some Thoughts about Long-term Stock Ownership Investment Rights and Intersts Method Check;
关于长期股权投资权益法核算的几点思考
On Long-term Investment in Stock under the Equity Method;
权益法下长期股权投资会计处理的探讨
