笔者从两个文件对购买子公司少数股权会计处理的不同出发,引出权益性交易,通过了解权益性交易特性,认为购买子公司少数股权界定为权益性交易是由合并报表理论决定的,并进一步浅谈权益性交易的实务应用,特别是针对间接购买子公司少数股权提出了自己独特的会计处理方法。 Based on the difference between the two documents regarding the accounting treatment of minority interests in the purchase of subsidiary companies, the author derives equity transactions. By understanding the characteristics of equity transactions, the author thinks that the minority interests of the subsidiary purchase are defined as the equity transactions determined by the consolidated statements theory, On the practical application of equity trading, especially for the indirect purchase of minority interests of subsidiaries proposed its own unique accounting approach.