When investment enterprises have control and common control or important influence to the being invested enterprises,the long-term stock ownership investment should adopt the rights and interests method checks.

Accounting mode and characteristic of long term stock right investment under new accounting principle;

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.

The calculation of long-term stock right investment is always the difficulty no matter in theory or in practice.

There are two accounting methods in long-term stock right investment: cost method and equity method.

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.

The new standards revise and define the calculation of long-term stock investment in many aspects.

In these case studies,we performed comparative research on the initial calculation of long-term share investment,net change treatment,and share merging day merging report preparation due to the same and differentially controlled share merging under the new accounting principles.

In this article, cost method and capital method of long-term share investment will be compared and discussed.