| 长期股权投资的确认与会计核算 |
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| 引用本文： | 鲍霞.长期股权投资的确认与会计核算[J].辽宁工程技术大学学报(社会科学版),2007,9(4):390-392. |
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| 作者姓名： | 鲍霞 |
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| 作者单位： | 北京京煤集团有限责任公司,北京,102300 |
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| 摘 要： | 通过新旧会计准则中关于长期股权投资的比较研究，分析了长期股权投资的确定，初始投资成本的成本法和权益法的运用及其转换，长期股权投资的会计核算方法。认为引入可辨认净资产公允价值的概念，使交易双方进行资产交换或债务清偿更加公平。
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| 关 键 词： | 股权投资 股权比例 成本 投资核算 |
| 文章编号： | 1008-391X(2007)04-0390-03 |
| 修稿时间： | 2006年6月10日 |
Research on the confirmation of long-period share investment and its accounting calculation |
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| BAO Xia.Research on the confirmation of long-period share investment and its accounting calculation[J].Journal of Liaoning Technical University(Social Science Edition),2007,9(4):390-392. |
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| Authors: | BAO Xia |
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| Institution: | BAO Xia (Beijing Jingmei Group Co. Ltd, Beijing 102300, China) |
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| Abstract: | Through the comparison research on long-term share investment in new accounting standard and old accounting standard,the determination of long-term share investment is analyzed and the cost method and the rights method of initial investment and its conversion,the accounting calculation of long-period share investment are expounded.It is concluded that the concept of recognizing clean property makes the property commutation and liquidate obligation of both trade parties more fair. |
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| Keywords: | share investment share right proportion cost investment calculation |
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