内部股权投资抵消教学探究

On the teaching inquiry of internal equity investment

"高级财务会计"是专业程度与难度都极高的一门会计课程,其合并财务报表章节中的"与内部股权投资有关的抵消处理"既是重点也是难点,在学习中充满了挑战。对"与内部股权投资有关的抵消处理"进行简述,运用案例分析法详细展示了成本法与权益法下抵消分录的编制,并进行简单的总结,为合并财务报表的课堂研究提供了借鉴。

＂Advanced Financial Accounting＂is an accountant course with a high degree of difficulty. The＂offsetting treatment related to internal equity investment＂in the section of the consolidated financial statements is both a key and a difficult point,and it is full of challenges in learning. This paper summarizes the ＂offsetting treatment related to internal equity investment＂,and uses the case analysis method to show the compilation of the offsetting method under the cost method and the equity method in detail,and makes a simple summary,which provides reference for the classroom study of the consolidated financial statements.