会计学5(国外英语资料).docVIP

会计学5(国外英语资料) This article is contributed by hexiaozang Fifth chapters Long-term assets Long term investments in fixed assets, intangible assets, and other assets Section 1 long term investment Term valuation of long-term equity investment, long-term debt investment and long-term investment I. long-term equity investment Cost: no control, no common control without a significant impact on the cost method: no control, cost control, - - equity method equity method: control, joint control or significant influence: influence of the equity method has a major impact on control - 20% - 50% - - - - - - - cost cost method of consolidated financial statements the method of consolidated equity method equity method - equity method (I) cost method Enterprises buy stock, debit long-term equity investment - (1) enterprises purchase shares, debit long-term equity investment - equity investment subjects, credited bank deposits subjects. Stock investment subject, credited bank deposit account. Among them, the dividend payment is not declared debit Dividend Receivable (subject) which have been declared dividend payment is not a debit Dividend Receivable Accounts) (2) accept the dividend declared venture, debit Dividend Receivable subjects, credited investment income account. Dividends receivable account, credited to the investment income subjects. Among them, liquidating dividend credit long-term equity investment accounts) (the liquidating dividend credit long-term equity investment accounts) companies receive dividends, debit bank deposit (3) enterprises receive dividends, debit bank deposit, credited to Dividend Receivable title. Subject to credit receivable account receivable. The company bought 3:A 10%, 10% of the B companies inyears with bank deposits, bought 10% of Bs shares in bank deposits in January 1, 2000 and prepared to hold them for a long time. The actual investment cost is 110000110000 yuan shares and is ready to be held for a long time. The actual cost of inve