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2005年中级会计师资格考试将原来的《中级会计实务一》和《中级会计实务二》合并成《中级会计实务》一科。本文拟对投资这章的改革内容,即股权投资差额出现小于零时的账务处理和追加投资时的股权投资差额处理,及权益法下的长期股权投资减值相关改革内容的核算,进行归纳和总结,并举例加以说明。一、股权投资差额(一)股权投资差额的计算及核算股权投资差额=初始投资成本-被投资企业所有者权益×投资比例1、当股权投资差额(简称股差,下同)>0时,直接计入“股权投资差额”明细账户,借记“长期股权投资——××企业(股权投资
2005 mid-level accountant qualification examination the original ”intermediate accounting practice a“ and ”intermediate accounting practice two“ merged into ”intermediate accounting practice“ a subject. This article intends to reform the content of investment in this chapter, that is, equity investment difference is less than zero when the accounting treatment and additional investment equity investment difference treatment, and equity method under the long-term equity investment impairment related accounting reform, summarized And summarize, and give an example to illustrate. I. Difference of Equity Investment (I) Calculation and Accounting of Equity Investment Difference Equity Investment Difference = Initial Investment Cost - Owners’ Equity of Invested Enterprise × Investment Proportion 1. When the equity investment difference (abbreviation: same as below) is 0, Directly included in ”equity investment balance “ detailed account, debit ”long-term equity investment - × × business (equity investment