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长期股权投资核算一直是理论和实务中的难点,文中主要针对实务中长期股权投资的成本法和权益法两种核算方法的不同之处进行比较,从适用范围、核算程序和账务处理等方面展开论述。
The long-term equity investment accounting has been a difficult point in theory and practice. The article mainly compares the difference between the two accounting methods of cost method and equity method in medium and long-term equity investment. From the aspects of applicable scope, accounting procedure and accounting treatment Expand discussion.