| 长期股权投资的两种核算方法的比较 |
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| 引用本文： | 薛志强.长期股权投资的两种核算方法的比较[J].科学之友,2006(1). |
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| 作者姓名： | 薛志强 |
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| 作者单位： | 山西省大同市会计学校 山西大同037006 |
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| 摘 要： | 长期股权投资核算一直是理论和实务中的难点,文中主要针对实务中长期股权投资的成本法和权益法两种核算方法的不同之处进行比较,从适用范围、核算程序和账务处理等方面展开论述。
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| 关 键 词： | 长期股权投资 成本法 权益法 |
The Comparison of Two Calculation Methods of Long-term Stock Right Investment |
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| Xue Zhiqiang.The Comparison of Two Calculation Methods of Long-term Stock Right Investment[J].Friend of Science Amateurs,2006(1). |
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| Authors: | Xue Zhiqiang |
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| Institution: | Xue Zhiqiang |
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| Abstract: | The calculation of long-term stock right investment is always the difficulty no matter in theory or in practice. The article compares the difference of two calculation methods of long-term stock right investment in practice--cost method and rights and interests method, and analyses their applicability, calculation program and account treatment. |
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| Keywords: | long-term stock right investment cost method rights and interests method |
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