权益法下逆流交易抵销业务研究  

The Thinking of Offsetting Business of Counter Current Trading under the Equity Method

作　　者：陈原[1] 

机构地区：[1]枣庄学院计财处,山东枣庄277160

出　　处：《枣庄学院学报》2017年第2期135-137,共3页Journal of Zaozhuang University

摘　　要：基于财政部修订的《企业会计准则第2号—长期股权投资》,针对长期股权投资权益法下的逆流交易业务进行具体会计业务分析,研究结果为逆流交易抵销业务核算的经济实质和内涵的操作提供参考.This article is based on the revised ＂accounting standards for Enterprises No. 2 - long term equity investment＂ by the Ministry of finance. One of the key and the difficulty of long - term equity investment under the equity method of current transactions, to conduct a comprehensive analysis of the accounting business, accounting for the vast number of workers to bet- ter understand the economic essence and connotation of business accounting transaction to offset current.

关 键 词：企业会计准则 权益法 逆流交易 

分 类 号：F235.99[经济管理—会计学]