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

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.