长期股权投资两种核算方法的比较与转换

Comparison and Transfer of Accounting Methods in the Long-term Equity Investment

长期股权投资在会计核算上有两种方法 :成本法和权益法。这两种核算方法具有不同的特点并能够实现相互之间的账务转换。企业应当根据不同情况 。

There exist two accounting methods in the long-term equity investments: cost method and equity method Enterprises should, in accordance with different conditions, account by adopting cost method and equity method respectively This paper gives a comprehensive and systematic exposition of the characteristics of the two methods in business accounting and the account conversion between them