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外商投资企业在执行《企业会计制度》编制合并报表时,会遇到“未确认投资损失”科目。“未确认投资损失”科目反映企业编制合并会计报表对长期投资采用权益法核算时,母公司对子公司承担的经营损失超过长期投资账面价值的部分。该科目在“资产负债表”以“-”号填列;该科目在“
When implementing the “Accounting System for Business Enterprises”, a foreign-invested enterprise may encounter “Unrecognized Investment Losses” when preparing consolidated statements. The “Unconfirmed Investment Loss” account reflects the part of the enterprise’s accounting treatment of long-term investment that is accounted for using the equity method when the long-term investment is accounted for using the equity method. The part in which the parent company’s operating loss to the subsidiary exceeds the carrying amount of the long-term investment is accounted for. The subject is listed on the “Balance Sheet” with “-”; the subject is listed under "