| 议股权投资差额会计核算 |
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| 引用本文： | 宋子义.议股权投资差额会计核算[J].天津市财贸管理干部学院学报,2003,5(4):20-20. |
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| 作者姓名： | 宋子义 |
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| 作者单位： | 天津市财贸管理干部学院,天津,300170 |
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| 摘 要： | 现行会计制度中采用权益法核算长期股权投资时,投资支付的价款高于或低于应享有份额而产生的差额采用的会计处理方法不尽合理,笔者提出自己的建议。
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| 关 键 词： | 长期股权投资 会计处理方法 |
| 文章编号： | 1008-9055(2003)04-0020-01 |
| 修稿时间： | 2003年6月30日 |
On Accounting of Equity Investment Balance |
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| SONG Zi-yi.On Accounting of Equity Investment Balance[J].Journal of Tianjin Institute of Financial and Commercial Management,2003,5(4):20-20. |
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| Authors: | SONG Zi-yi |
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| Abstract: | According to the accounting system in force, when ealculating the long-term stock
right investment by equity method, the author thinks that it is not reasonable adopting different
accounting methods to deal with the balance resulted from the investment apprasal more or less
than the share enjoyed. And in the essay, the author puts forward the views on how to solve the |
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| Keywords: | long-term equity investment accounting method |
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