| 长期股权投资中成本法与权益法的比较 |
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| 引用本文： | 徐擘.长期股权投资中成本法与权益法的比较[J].太原科技,2010(7):72-74. |
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| 作者姓名： | 徐擘 |
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| 作者单位： | 太原有线电视网络有限公司,山西,太原,030024 |
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| 摘 要： | 通过介绍长期股权投资的两种不同的核算方法——成本法与权益法,比较分析长期股权投资核算中成本法和权益法的使用范围、关系及二者的相关会计处理等,以正确熟练掌握成本法与权益法。
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| 关 键 词： | 长期股权投资 成本法 权益法 |
Comparison of Cost Method and Equity Method in Investment of Long-term Equity |
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| Xu Bo.Comparison of Cost Method and Equity Method in Investment of Long-term Equity[J].Taiyuan Science and Technology,2010(7):72-74. |
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| Authors: | Xu Bo |
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| Institution: | Xu Bo(Taiyuan Cable TV Network Co.,Ltd,Taiyuan 030024,China) |
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| Abstract: | In this paper,the author introduced two different accounting methods of nvestment of long-term equity,and expounded similarities and differences.Then the author compared range of application,connectioin and relevant accounting treatment in order to understand cost method and equity method. |
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| Keywords: | investment of long-term equity cost method equity method |
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