长期股权投资是企业一项长期投资行为,如何规范对其进行规范核算,规避财务风险。本文对列入权益法核算的长期股权投资如何进行核算进行了详细阐述,尤其对母子公司核算情况下的长期股权投资的抵销会计业务进行了规范的论述,可以起到规范企业进行长期投资行为。 Long-term equity investment is a long-term investment behavior, how to standardize its accounting standards, to avoid financial risks. This article elaborates on how to account for the long-term equity investment under the equity method of accounting. In particular, it discusses the accounting business offsetting the long-term equity investment in the case of parent-subsidiary companies, which can regulate the long-term investment behavior of enterprises .