长期股权投资的成本法和权益法的对比研究.docVIP

编号 江南大学太湖学院 毕业设计（论文） 题目： 成本法与权益法对比研究 经管 系 会计 专业 学 号： 0851254 学生姓名： 桑秀杰 指导教师： 任丽萍 （职称： ） （职称： ） 二〇一一年月摘 要 关键词：长期股权投资；成本法；权益法；对比；转换 ABSTRACT For long-term equity investment business enterprise, the gains and losses to equity accounting recognition is an important issue. Investment companies under the control of the investee, the weakening influence of long-term equity investments in subsidiaries are divided into investment, joint ventures, investments in associates, and investment of the investee company does not have joint control or significant influence and is not quoted in an active market, fair value can not be reliably measured, long-term equity investments. And these two groups happen to constitute the use of both cost and scope of the equity method. Respectively to receive cash dividends or profits from investment income and the increase and decrease owners equity investment income recognized by a recognition of the investment gain or loss resulting two methods Serve this Law and the equity method. According to the investee companies on the impact of degree of change, long-term equity investments in the cost accounting method to convert between law and equity method. Business and other reasons due to additional investment from the cost method to the equity method, should be obtained from the actual unit being invested significant impact, according to the book value of equity investment as the initial investment cost, and calculated on this basis, the difference between equity investment; enterprise reduce investment and other reasons for the investment no longer has significant influence using the equity method should be suspended when the book value of equity investment as the new investment cost. Equity method and cost method of dealing with the more complicated, this article first understand the specific processing method, and then use a method proposed by the shortcom