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| 试论长期股权投资权益法 | |
| 引用本文： | 张楠.试论长期股权投资权益法[J].长春理工大学学报(高教版),2005(2). |
| 作者姓名： | 张楠 |
| 作者单位： | 四川江油工业学校财务处 四川江油，621700 |
| 摘 要： | 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。 |
| 关 键 词： | 取得和计价 差额的会计处理 注意以下几个问题 减值准备的转回及长期投资的期未计价 |
Try Talking about the Equity Method of Long-term Equity Investment |
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| ZhangNan.Try Talking about the Equity Method of Long-term Equity Investment[J].Journal of Changchun University of Science and Technology,2005(2). | |
| Authors: | ZhangNan |
| Institution: | Jiangyou Technical School in Sichuan Finance Department |
| Abstract: | The obtaining of long-term equity investment is with pricing.Long-term equity investment equity method.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. |
| Keywords: | Obtain and valuate To deals with the accountant of difference Pay attention to the following several question Whom making a reduction of value plan go back to and valuate at end of long-term investment |
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