谈长期股权投资成本法转权益法的核算  

Talking about the Accounting of Transforming from the Cost Method of Long-term Stock Investment to the Equity Method

作　　者：王琪[1] 

机构地区：[1]许昌职业技术学院,河南许昌461000

出　　处：《科技情报开发与经济》2007年第6期156-157,共2页Sci-Tech Information Development & Economy

摘　　要：介绍了长期股权投资核算的两种方法,并以实例说明了成本法转权益法时的转换分录和相关账务处理。This paper introduces two methods for accounting the long-term stock investment, and by using the actual examples, illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method.

关 键 词：长期股权投资 成本法 权益法 

分 类 号：F830.91[经济管理—金融学] F276.6