The development of the theories of enterprise ownership relationship has paved the way for the development of the theories of accounting equity.
企业产权关系理论的发展为会计权益理论的发展奠定了坚实的基础。
equity method of accounting for investments in common stock
普通股票投资权益会计法
equity method of accounting
产权会计法、权益公计法
Distinguishing and analysis of complete and incomplete equity methods --and talking of the principles of making consolidated financial statement;
完全权益法与不完全权益法辨析——兼谈合并会计报表编制原理
Analysis on the Accounting Method of Long Term Investment Difference and Adjustment of Taxable Profit;
权益法下股权投资差额的会计处理及纳税调整
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
accounting for liabilities and shareholders' equity
负债与股东权益会计
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
On Accounting Treatment of Transformation between the Cost Method and Rights and Interests Method in Long - term Investment of Share Ownership;
论长期股权投资中成本法与权益法转换的会计处理
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
股票投资有两种会计核算方法:(1)成本法(2)权益法。
A Brief Discussion on Accounting Methods of Business Combinations;
浅议企业合并的会计方法——购买法和权益集合法的比较
Probe in Accounting Method of Combined Statement;
企业合并报表的会计处理方法比较——购买法与权益集合法的比较
Equity method or cost method ?--A case from Shenzhen Capital Group Co.Ltd;
权益法还是成本法?——从“创新投”案例看创业投资企业会计规范
The characteristic and choice of acquistition accounting between purchasing method and pooling-of-interests Method;
购买法和权益联合法合并会计报表的特征比较及其选择
Trade unions at all level shall safeguard the legitimate rights and interests of the workers
各级工会依法维护劳动者的合法权益,
Carry out Trade Union Law of the PRC and Safeguard the Workers Legitimate Rights and Interests;
贯彻执行《工会法》 维护职工合法权益
In accounting terminology, the income statement is prepared using the "accrual basis", not the outdated "cash basis".
以会计术语来说,损益表是根据“权责基
On Equilibrium of Equity-Interest Conflict and Equilibrium in the Accounting Information System and Consideration of Financial Accounting Objectives;
权益均衡论:关于财务会计目标的思考
The Accounting Equity Imbalance in Antidumping Pleading andIts Countermeasure;
反倾销应诉中的会计权益失衡及对策