| 股权投资差额例证分析——兼谈股权投资差额的正确计算 |
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| 引用本文： | 郭收库.股权投资差额例证分析——兼谈股权投资差额的正确计算[J].陕西理工学院学报(自然科学版),1999,15(4):29. |
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| 作者姓名： | 郭收库 |
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| 作者单位： | 陕西工学院管理系!陕西汉中723003 |
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| 摘 要： | 长期股权投资差额是指长期投资在采用权益法核算时,投资成本与应享有被投资单位所有者权益份额的差额。本文采用例证方法分析长期投资股权投资差额产生的原因,提出了对其进行正确计算的方法及过程。
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| 关 键 词： | 长期投资 股权投资差额 例证分析 |
| 修稿时间： | 1999-10-14 |
Analysis of the investing
stocks margin in instances |
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| GUO Shou_ku.Analysis of the investing
stocks margin in instances[J].Journal of Shananxi University of Technology:Natural Science Edition,1999,15(4):29. |
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| Authors: | GUO Shou_ku |
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| Abstract: | The long-term investing stocks margin is the difference between the investing costs and the rights. This profits should be made form the corporation that has recepted the investment. In this article, the writer analysis the reason why a long-term capital investment can produces the margins in instances, and presents a new calculating method and process in order to calculate it correctly. |
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| Keywords: | the long-term investment investing stocks margin analysis in instances |
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