| 关于长期股权投资权益法核算的几点思考 |
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| 引用本文： | 施梅艺兰.关于长期股权投资权益法核算的几点思考[J].湖北财经高等专科学校学报,2005,17(5):43-45. |
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| 作者姓名： | 施梅艺兰 |
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| 作者单位： | 武汉大学商学院,湖北武汉430077 |
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| 摘 要： | 当投资企业对被投资单位具有控制、共同控制或重大影响时，长期股权投资应采用权益法核算，其核算内容主要包括确认股权投资差额、获得现金股利、成本法转权益法等。
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| 关 键 词： | 长期股权 投资 权益法 |
| 文章编号： | 1009-170X（2005）05-0043-03 |
| 收稿时间： | 06 28 2005 12:00AM |
| 修稿时间： | 2005-06-28 |
Some Thoughts about Long-term Stock Ownership Investment Rights and Intersts Method Check |
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| SHIMEI Yi-lan.Some Thoughts about Long-term Stock Ownership Investment Rights and Intersts Method Check[J].Journal of Hubei College of Finance and Economics,2005,17(5):43-45. |
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| Authors: | SHIMEI Yi-lan |
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| Affiliation: | Commercial College of Wuban University, Hubei Wuhan 430072 China |
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| Abstract: | When investment enterprises have control and common control or imporftant influence to the being invested enterprises, the long-term stock ownership invesment should adopt the. rights and interests method checks. |
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| Keywords: | long-term stock ownership investment rights and interests method |
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