浅析长期股权投资核算成本法下“应冲减投资成本的金额”的计算

Brief Analysis of calculating Monies in Counteracted and Reduced Investment cost under the calculation cost low of Long-term share right Investment

在长期股权投资核算成本法下 ,投资准则中列出了确认投资收益或冲减投资成本的金额的计算公式 ,其中以后年度的计算公式相对复杂。本文通过公式详解、实例操作、理论验证等三方面的阐述 ,旨在提高“应冲减投资成本的金额”的计算的实际可操作性 ,切实地贯彻投资准则。

under the calculation cost law of long-term share right investment, calculating formulas about confirming investment profit of monies in counteracted and reduced investment cost are listed from investment criteron , among which the calculating formula is relatively complex. This paper give a detailed illustration by means of explanation of formulas, operation of practical cases, verification of theory for the purpose of improving the possibility of calculating monies in counteracted and reduced investment cost and following the investment criterion conscientiously .