企业长期投资核算中值得探讨的几个问题（Some problems worth discussing in enterprise long term investment accounting）.docVIP

企业长期投资核算中值得探讨的几个问题（Some problems worth discussing in enterprise long term investment accounting） In addition to bond investment, long term equity investment and other long-term investments are generally accepted in long-term investment Involving the choice of cost and equity methods, if the choice of equity accounting, sub sectors of the accounting system and Enterprise accounting system in the accounting provisions of the difference is great, and in actual work, enterprises generally exist long The phenomenon of irregular investment accounting. Comparison of accounting system in different sectors, accounting system of enterprises and accounting of equity law (1) the provisions of the sub industry accounting system; The term long-term investment in industrial enterprises accounting system (involving equity investment and other investments only) Legal Accounting) the accounting rules are: when the enterprise carries on the stock investment, according to the actual payment price, debit this book Subjects (stock investment), credited bank deposits and other subjects: the actual payment of the price, if included, has been declared Dividends shall be paid in accordance with the actual cost of the subscription (i.e., the actual payment of the price, and the amount of the payment has been declared (dividends) debit of this subject (equity investment), debit of other receivables, dividends receivable, dividends receivable Li subject, according to the actual payment of the price, credited to bank deposits and other subjects. Accounting by equity method, The rights and interests of the enterprise shall be calculated according to the proportion of shareholding in accordance with the increase in the owners equity of the enterprise to which the investment is made To increase the amount, debit the subject (stock investment), and credited the investment income subjects. Accepted investment enterprise The owners equity decreases and the reverse entry is made. Share the dividend, de