长期股权投资会计核算方法转换浅析

Analysis of Conversion of Accounting Method of Long-Term Stock Right Investment

长期股权投资的会计核算方法分为成本法和权益法,这两种会计核算方法单独而言都不是很复杂,但是随着投资单位对被投资单位投资份额的变动,投资单位对其持有的长期股权投资的会计核算方法会在成本法和权益法之间转换,转换过程中的具体会计处理方法细节较多,需要在进行会计实务处理过程中予以注意。探讨长期股权投资核算过程中随着具体条件的变化而在成本法和权益法之间进行转换的具体内容,并以表格的形式加以显示,以利实务工作中借鉴。

There are two accounting methods in long- term stock right investment： cost method and equity method. Separately speaking, they are not complex, but with the change of investment share of investing unit vs. invested unit, the accounting method of the long- term stock right which the investing unit hold may convert between cost and equity. In the conversion, there are too much details of special accounting treatment which must be taken notice. This paper probed into special contents of the conversion between cost and equity methods with the change of special conditions in long- term stock right investment, and showed in terms of tables for the convenience of accounting business.