| 对新会计准则下长期股权投资的理解 |
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| 引用本文： | 季宏宇.对新会计准则下长期股权投资的理解[J].科技情报开发与经济,2007,17(10):122-123. |
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| 作者姓名： | 季宏宇 |
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| 作者单位： | 太原理工大学机电厂财务科,山西太原,030024 |
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| 摘 要： | 介绍了新企业会计准则中长期股权投资的初始计量,阐述了成本法和权益法的适用范围、核算方式及其相互转换,探讨了长期股权投资的减值处置方法。
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| 关 键 词： | 企业会计准则 长期股权投资 成本法 权益法 |
| 文章编号： | 1005-6033（2007）10-0122-02 |
| 收稿时间： | 2006-12-20 |
| 修稿时间： | 2006年12月20 |
The Understanding of the Long-term Equity Investment under the New Accounting Standard |
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| JI Hong-yu.The Understanding of the Long-term Equity Investment under the New Accounting Standard[J].Sci-Tech Information Development & Economy,2007,17(10):122-123. |
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| Authors: | JI Hong-yu |
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| Abstract: | This paper introduces the initial measurement of the long-term equity investment under the new accounting standard, expounds the applicability, accounting methods and mutual transformation of the cost method and equity method, and probes into the depreciation processing method for the long-term equity investment. |
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| Keywords: | accounting standard of enterprise long-term equity investment cost method equity method |
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