浅析长期股权投资后续计量的相关问题.doc

目 录 摘要 I Abstract II 前言 1 第一章 长期股权投资的基本理论 2 1.1长期股权投资的概念 2 1.2长期股权投资的特点 2 1.3长期股权投资的分类 3 第二章 长期股权投资的后续计量 4 2.1 成本法的适用范围、理论依据及优缺点 4 2.2 权益法的适用范围、理论依据及优缺点 6 第三章 长期股权投资后续计量的相关问题 8 3.1新准则下长期股权投资后续计量的变化 8 3.2成本法与权益法的比较分析 10 3.3成本法与权益法的转换及处理……………………………………………12 第四章 长期股权投资后续计量在案例中的应用及解析 13 4.1成本法在案例中的应用及解析 13 4.2权益法在案例中的应用和解析 15 4.3成本法转为权益法在案例中的应用及解析 16 4.4权益法转为成本法在案例中的应用及解析 18 结论 21 参考文献 22 致谢 23 浅析长期股权投资后续计量的相关问题 摘 要 随着我国经济的逐步走向国际化，会计制度改革也正向国际标准化迈进根据企业会计准则规定，投资企业对长期股权投资可根据不同情况采用不同的会计处理方法长期股权投资及其核算方法也是其改革的重要内容之一，对长期股权投资后续计量的分析与研究，更能有效地掌握新准则下长期股权投资计量与核算运用法则，以适应新形势下的会计发展与变化。The analysis on long-term stock investment of the continous caleulation Abstract With Chinas economic internationalization, accounting system reform also positively international standardization ahead. Therefore, the ministry of finance in 2006 has issued a new enterprise accounting standards. According to the new enterprise accounting standards, the investing enterprise for long-term equity investment according to different conditions using different accounting methods, and accounting method long-term equity investment is an important content of the reform of the long-term equity investment follow-up measurement analysis and research, the more effective command new guidelines of the long-term equity investment measurement and calculation using law, to adapt to the new situation of the accounting change and development. In this paper, first, the concept of long-term equity investment on a comprehensive paper, next to the follow-up measurement of the long-term equity investment of two methods respectively discussed detailedly, because the two ways in scope, setting the account and accounting process there is bigger difference, so the equity method for cost method and analyzed. Then the comparative analysis shows that the long-term equity investment follow-up measurement the problems that exist in to the related issues, and carries on the comprehensive analysis and