1) the Accountant-Measures to the Long-Term Stockholder's Rights Invested witi the Fixed Asset
固定资产换入长期股权投资
2) Long term equity investment-stocks
长期股权投资-股票投资
3) long term stock right investment
长期股权投资
1.
Accounting mode and characteristic of long term stock right investment under new accounting principle;
新会计准则下长期股权投资核算方式及特点
4) long-term share right investment
长期股权投资
1.
under the calculation cost law of long-term share right investment, calculating formulas about confirming investment profit of monies in counteracted and reduced investment cost are listed from investment criteron , among which the calculating formula is relatively complex.
在长期股权投资核算成本法下 ,投资准则中列出了确认投资收益或冲减投资成本的金额的计算公式 ,其中以后年度的计算公式相对复杂。
5) long-term stock right investment
长期股权投资
1.
The calculation of long-term stock right investment is always the difficulty no matter in theory or in practice.
长期股权投资核算一直是理论和实务中的难点,文中主要针对实务中长期股权投资的成本法和权益法两种核算方法的不同之处进行比较,从适用范围、核算程序和账务处理等方面展开论述。
2.
There are two accounting methods in long-term stock right investment: cost method and equity method.
长期股权投资的会计核算方法分为成本法和权益法,这两种会计核算方法单独而言都不是很复杂,但是随着投资单位对被投资单位投资份额的变动,投资单位对其持有的长期股权投资的会计核算方法会在成本法和权益法之间转换,转换过程中的具体会计处理方法细节较多,需要在进行会计实务处理过程中予以注意。
6) long-term stock investment
长期股权投资
1.
This paper introduces two methods for accounting the long-term stock investment,and by using the actual examples,illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method.
介绍了长期股权投资核算的两种方法,并以实例说明了成本法转权益法时的转换分录和相关账务处理。
2.
The new standards revise and define the calculation of long-term stock investment in many aspects.
2006年2、007年财政部先后出台了新会计准则及相关指南、讲解或解释,在许多方面对长期股权投资核算作出了修改或界定。
补充资料：股权—资产置换
股权—资产置换——
股权—资产置换是由公司原有股东以出让部分股份的代价使公司获得其他公司或股东的优质资产。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条