股票投资核算的权益法,是指企业购入其他企业的股票作为长期投资时,按权益记帐的会计方法。控股公司对于附属公司的股票投资一般采用权益法核算。为什么不采用成本法或市价法?这是因为权益法能够充分反映控股公司在附属公司中占有的权益。权益法的记帐要点是: The equity method of equity investment accounting refers to the method of accounting by equity when the company purchases stocks of other companies as long-term investments. The holding company’s equity investment in subsidiaries is generally accounted for using the equity method. Why not adopt the cost method or the market method? This is because the equity method can fully reflect the controlling company’s interest in the subsidiary company. The key points of accounting for the equity method are: