长期股权投资成本法

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

在深入分析的基础上对现行核算方法进行改进，提出了长期股权投资成本法转为权益法应采用的核算方法。

This article ameliorates the current calculation method and proposes the method that should be used when transferring from the cost method of the long-term stock investment to equity method .

目前我国长期股权投资成本法的会计处理很大程度上仍受制于手工会计处理和传统的股利分配条件，其会计信息质量特征因此而受到影响；

Currently , accounting processing of long-term stock right investment cost method in China , to great extent , is inclined to hand accounting processing and traditional dividend allocation conditions , which has greatly been influenced on the quality character of the accounting information .

另一方面，随着会计电算化、信息化理论上的日臻成熟和实践上的广泛应用，使得长期股权投资成本法会计处理有了改善的基础，因此对该方法进行改进必要而且可能。

Therefore , it is necessary and likely to improve the investment cost method of long-term stock right , which is becoming better and approaching perfection on the basis of accounting processing through gradual ripe in theory and extensive apply in practice of accounting by EDP and modernizing date processing .

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

长期股权投资由成本法转权益法会计处理初探&与注册会计师考试指定辅导教材作者商榷

Explore the change of long-term equity investment from the cost method to equity method & deliberate with the author of the appointed teaching material about examination of chartered accountant

本文介绍了一个追溯调整法账务处理的技巧，并以长期股权投资由成本法转变为权益法的追溯调整业务为例，详细地演示了简便方法运用的过程。

In this article , we introduce a special technique to handle it and give a demonstration in detail by the example of accounting adjustment for the changing from cost rules to equity rules .

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 .