浅谈长期股权投资的核算

Accounting of Long-term Equity Investment

准则修订后,长期股权投资的核算方法也随之变化.分析长期股权投资的两种核算方法的适用范围及会计核算,便于企业更好地运用长期投资准则,准确地核算投资资产和收益.

After the revision of the rules, the accounting of long--term equity investment changed too. The author has made an analysis of the application scope and accounting of the two kinds of accountings of long-term equity investment, with a hope to help enterprises better use long-term investment rules as to correctly account investment capital and income.