权益法下存货影响投资收益确认的研究  

Research on the Impact of Inventory on Investment Income Recognition Under Equity Method

作　　者：龚素英 肖敏丽 GONG Suying;XIAO Minli(Ningbo University of Finance&Economics,Ningbo Zhejiang 315175,China;Zhujiang College,South China Agricultural University,Guangzhou Guangdong 511496,China)

机构地区：[1]宁波财经学院,浙江宁波315175 [2]华南农业大学珠江学院,广东广州511496

出　　处：《宁波开放大学学报》2022年第3期72-77,共6页Journal of Ningbo Open University

基　　金：宁波财经学院财富管理学院高级别培育课题“数字时代加快我省会计服务高质量发展的对策建议”(PY2022Y08)。

摘　　要：权益法下投资损益的确认和计量是长期股权投资核算的一个难点。文章选取存货影响因素,立足个别财务报表,通过案例对比、拓展延伸梳理了投资时点被投资单位存货公允价值与账面价值的差额和存货内部交易对被投资单位当期损益的调整思路及核算步骤,据此剖析出存货对投资单位投资收益确认的影响的内在原理及会计处理技巧,以期能帮助实务者和学习者准确理解存货影响投资收益的确认原则,并帮助其解决实际问题。The recognition and measurement of investment profit and loss under equity method is a difficult point in long-term equity investment accounting. Article selected inventory influence factors, based on individual financial statements, through the comparison and extends it combed the investment timing case inventory by the invested entity,the difference between the fair value and book value and the adjustment of the insider trading the profits and losses of the invested entity and calculation steps, on the basis of analyzing the stock returns of investment units to confirm the influence of the intrinsic principle and accounting skills, In order to help practitioners and learners accurately understand the recognition principle of inventory affecting investment returns and help them solve practical problems.

关 键 词：存货公允价值影响差额 存货内部交易 投资收益确认 会计处理 

分 类 号：F275[经济管理—企业管理]