读了《中国注册会计师》今年第6期谢岷的文章《未确认投资损失科目核算方法的探讨》,对文章中合并会计报表项目“未确认的投资损失”及所涉及的一些抵销分录有不同看法。《企业会计准则——投资》规定,长期股权投资采用权益法核算时,投资企业确认被投资单位发生的净亏损,以投资 Read the “China Certified Public Accountants,” the sixth issue of this year, Xie Min’s article “unconfirmed investment loss accounting approach,” the article consolidated financial statements items “unrecognized investment losses” and the number of offset entries involved Different views. According to the “Accounting Standards for Business Enterprises - Investment”, when the long-term equity investment is accounted for using the equity method, the investment enterprise confirms the net loss incurred by the investee and invests