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《财务与会计》2003年第6期刊登的《长期股权投资中权益法的几个特殊会计问题》(以下简称《投资》)一文,对长期股权投资收益法的核算问题做了详细的阐述,文章第二部分对股权投资年度内持有比例发生变化时计算投资收益的两种方法即分段计算法和加权平均法进行了比较。笔者在仔细研究《投资》一文后.发现其分段计算投资收益的算法欠妥。下面以原文例题为例进行具体分析:“例8:M 公司2001年1月30日以银行存款500万元取得 G 公司50%的股权,2001年6月30日又以银行存款200万元
The article entitled ”Several Special Accounting Problems of Equity Method in Long-term Equity Investment“ (the ”Investment“) published in the sixth issue of ”Finance and Accounting“ in 2003, elaborates on the accounting of long-term equity investment income law, The second part of the article compares the two methods of calculating the return on investment, ie, the method of piecewise calculation and the method of weighted average when the percentage of the holding of the equity investment changes in the year. After carefully studying the article of ”Investing“, the author finds that its algorithmic method of calculating investment income by stages is not proper. The following example to the original text as an example for specific analysis: ”Example 8: M company January 30, 2001 with a bank deposit of 5000000 yuan to obtain a 50% stake in G company, June 30, 2001 with a bank deposit of 2000000 yuan