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权益法的基本作法是当投资企业取得股权投资时,按实际成本登记入账;取得股权以后,长期投资的账面置存价值应随着被投资企业所有者权益的变动而变动,对被投资企业的报告收益和损失,企业应按所占股权的比例,确认投资收益,将其反映在长期投资和投资收益账户上,随后收到分得的股利,也应减少长期投资;若取得股权的实际成本高于或低于所取得被投资企业净资产的账面价值,即股权投资差额,应予摊销并调整投资收益。我国《企业会计准则——投资》(以下简称《准则》)对权益法
The basic approach to the equity method is that when an investment enterprise acquires an equity investment, it is recorded at the actual cost. After the equity is acquired, the book value of the long-term investment shall change as the owner’s equity of the invested enterprise changes. Report the gains and losses, the enterprise shall confirm the investment income according to the proportion of the shareholding, and reflect it in the long-term investment and investment income account, and then receive the dividend distributed as well as reduce the long-term investment; if the actual cost of acquiring the equity Higher or lower than the book value of the net assets of the investee, that is, the equity investment difference, should be amortized and the investment income adjusted. China’s “Accounting Standards for Business Enterprises - Investment” (the “Guidelines”) on equity method