Question

英语翻译不晓得怎么打出来只有这么一点啦 完整的是长期股权投资的核算方法有两种：一是成本法；二是权益法.成本法是指长期股权

Answer 1

Accounting for long-term equity investments in two ways: First, the cost method; the second is the equity method .The cost law is refers to the long-term stockholder's rights investment according to the cost of investment valuation method .The equity method refers to the initial investment cost in to ,After investing enterprise enjoys according to the invested entity of the owner's equity share of the changes of the book value of the investment adjustment methods.Under cost method,the book value of the long-term equity investment generally remain unchanged ;Under the equity method,the book value of the long-term equity investment with the owners' equity of the invested entity changes those changes.Under cost method,after receiving cash dividend when confirmed investment income;Under the equity method,in the invested entity issuing cash dividends declared press should share part write-downs investment book value.In certain situations, with investment enterprise in the equity of the invested entity in certain degree change, need to convert accounting methods.