股权投资差额

股权投资差额的本质是被投资单位净资产计价偏低（偏高），或存在商誉（负商誉），在计算股权投资差额时要考虑投资企业的投资是否会引起的被投资单位所有者权益的增加。

The essence of stock-option differences os over-valued ( low-valued ) to net assets of investee , or exists in positive good will ( negative goodwill ), as the differences of stock-option investment are calculated .

股权投资差额核算辨析

The Stock Right Investment Balance Check Discrimination Analysis

议股权投资差额会计核算

On Accounting of Equity Investment Balance

股权投资差额的确定

Determining the difference of Share Investment

长期股权投资差额分析

Analysis of Equity Investment Difference

文章对股权投资差额确认、计量时间采用两种不同的核算方法进行了讨论。

Abstract The paper discusses the two different ways which affirm and estimate stock equity and investment .

浅析股权投资差额的处理

Dealing with Equity Investment Difference

股权投资差额的摊销期限，合同规定了投资期限的，按投资期限摊销。

The equity investment difference should be amortized over the investment period , if any , as stipulated in the investment contract .

投资企业通常对股权投资差额进行摊销调整，消除由于被投资单位利润虚增而对投资企业利润的影响。

Investor usually amortizes equity investment difference to dispel the affect on the profit , which caused by profit inflating of investing enterprise .

现阶段对股权投资差额的摊销是出于谨慎性原则考虑，但存在着不合理性。

The amortization to equity investment difference is in consideration of prudent principle at present , but the method has irrationality in a sense .

股权投资差额受三个因素影响，即企业投资成本，被投资单位可辨认净资产的公允价值，被投资单位可辨认净资产的帐面价值。

Equity investment variances are effected by three factors . They are the cost of investment , the fair value of identifiable net assets of invested unit and its book value .

我国会计准则关于股权投资差额核算方式存在一定问题，了解国际的通行做法，有助于中国对股权投资差额的核算与国际会计接轨。

The stock right investment balance check method in accounting standard of our country exists some problems and understanding international normal doing method redounds to our check method following suit with international accounting .

本文采用例证方法分析长期投资股权投资差额产生的原因，提出了对其进行正确计算的方法及过程。

In this article , the writer analysis the reason why a long-term capital investment can produces the margins in instances , and presents a new calculating method and process in order to calculate it correctly .

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 .

股权投资差额应进一步划分为两部分，即投资成本与公允价值之差，公允价值与帐面价值之差，并分别进行会计处理。

In other words , the variances of equity investment are able to divide into two parts , the variances between cost of investment and its fair value and the variances between the fair value and its book value .

本文从股票投资和债券投资两方面对投资成本的确立加以论述，同时对应计利息或现金股利按短期投资和长期投资进行了分类说明，并阐述了股权投资差额的核算。

This article explains the definition of investment costs from two aspects , stock and bond , at the same time the thesis illustrates the interest and stock dividend through long-term and short-term investment separately , and the calculation of balance of stock equity investment .

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 .

长期股权投资的取得和计价，长期股权投资的权益法，股权投资差额的会计处理，权益法下应注意几个问题，长期股权投资减值准备的转回及长期投资的期末计价。

The accountant of equity investment difference deals with . Pay attention to the following several question under the equity method . The reducing value of long-term equity investment is prepared to goes back to and valuates at end of long-term investment .

对于非流通股股东而言，对其支付对价或补偿应该作为股权投资的投资成本，对于采用权益法核算的非流通股股东应该重新确定股权投资差额；

What 's more , to shareholders of nonnegotiable shares , the consideration or compensation they pay to shareholders of negotiable shares should be taken as the cost of long-term equity investment on stocks .

从短期股权投资所得、跌价损失、处置损益，成本法下投资所得、减值损失，权益法下股权投资差额、股权投资所得、处置损益等几个方面进行了会计处理和税务处理的比较。

This article makes comparisons between accountancy settlement and tax settlement in terms of loss and profit of short-term ownership investment , price drop , long-term investment income in cost method reduction of worth loss , ownership of a share investment income , ect .