1.
Shareholders Equity Investment Balance and Follow up to the Accounting Treatment of Investment balance;
股权投资差额及后续追加投资差额的会计处理
2.
Analysis of the investing stocks margin in instances;
股权投资差额例证分析——兼谈股权投资差额的正确计算
3.
Analysis of Equity Investment Variances and its Accounting Treatment;
股权投资差额的因素分析与会计处理
4.
Analysis on the Accounting Method of Long Term Investment Difference and Adjustment of Taxable Profit;
权益法下股权投资差额的会计处理及纳税调整
5.
An option to buy or sell a stock, including put, call, spread, and straddle.
优先购买权买卖股票的选择权，包括投资、交货、买卖差额和买空卖空
6.
Article 16When disposing of a long-term equity investment, the difference between its book value and the actual purchase price shall be included in the current profits and losses.
第十六条处置长期股权投资，其账面价值与实际取得价款的差额，应当计入当期损益。
7.
Brief Analysis of calculating Monies in Counteracted and Reduced Investment cost under the calculation cost low of Long-term share right Investment;
浅析长期股权投资核算成本法下“应冲减投资成本的金额”的计算
8.
limit on foreign investor's holding of stocks
外国投资人拥股限额
9.
internal rate of return of incremental investment
差额投资内部收益率
10.
DIFFERENCES BETWEEN FINANCIAL ACCOUNTING AND TAX TREATMENT FOR LONG-TERM EQUITY INVESTMENT;
长期股权投资会计核算与税务处理差异
11.
The Balance is Borrowed from the Brokerage as security
投资人向经纪行借差额,把股票存放在经纪行里作抵押
12.
The Analysis on How Balancesheet Liability Method Resolve the Problem of Long-term Investment Tax Difference;
资产负债表债务法突破长期股权投资税务差异瓶颈分析
13.
voting share capital
有投票权的股份资本
14.
An investor using the equity method recognizes its proportionate share of the investor' s net income as an increase in the carrying value of its investment.
使用权益法的投资者,按持股比例确认净收益,并作为投资额账面价值的增加。
15.
The common stockholders' equity is the total stockholders' equity less preferred stockholders' equity.
普通股权益是全部股东权益减去优先股权益的差额。
16.
The Comparison and Analysis of the Difference between the Accounting Criterion and the Old Accounting Criterion on Long-term Stock Holder s Rights Investment;
新旧企业会计准则中长期股权投资核算的差异比较与分析
17.
Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment
新旧会计准则中有关长期股权投资会计处理的主要差异
18.
Research on Investment Rule of Private Equity
国际私募股权投资基金投资规律研究