持股比例和表决权比例在会计处理中的运用

The Application of the Proportions of Stockholders and Votes to Accounting Management

会计实务处理中经常会涉及持股比例和表决权比例的运用。持股比例与表决权比例具有本质区别,但却容易混淆,如果不能正确理解并加以区分,会导致会计判断和处理失误,继而影响会计信息的可靠性和相关性。如控制、共同控制、重大影响的判断、股权投资损益的计算确认、长期股权投资核算方法的确定、关联方关系的判断、企业合并中合并方企业在被合并方企业所有者权益中应享有的份额等,涉及多个具体会计准则。

Accounting practice often relates to the application of the proportions of stockholders and votes. Because these two proportions are intrinsically different, the misunderstanding of them will lead to errors in accounting judgment and management, and have negative influence on the reliability and correlation of accounting information, such as controlling, co - controlling, key judgment, the calculation and confirmation of the loss and gain of stocks, the calculation method of long - term stock investment, the judgment of the relations of concerned parties, the shares of the mergees in a merger.