| 长期股权投资两种核算方法的比较与转换 |
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| 引用本文： | 张瑜东. 长期股权投资两种核算方法的比较与转换[J]. 广东行政学院学报, 2002, 14(3): 51-54,86 |
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| 作者姓名： | 张瑜东 |
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| 作者单位： | 广东经济管理学院,广东,广州,510400 |
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| 摘 要： | 长期股权投资在会计核算上有两种方法 :成本法和权益法。这两种核算方法具有不同的特点并能够实现相互之间的账务转换。企业应当根据不同情况 ,分别采用成本法或权益法核算
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| 关 键 词： | 长期股权投资 成本法 权益法 转换 |
| 文章编号： | 1008-4533(2002)03-0051-04 |
| 修稿时间： | 2002-01-26 |
Comparison and Transfer of Accounting Methods in the Long- term Equity Investment |
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| ZHANG Yu-dong. Comparison and Transfer of Accounting Methods in the Long- term Equity Investment[J]. Journal of Guangdong Institute of Public Administration, 2002, 14(3): 51-54,86 |
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| Authors: | ZHANG Yu-dong |
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| Abstract: | There exist two accounting methods in the long-term equity investments: cost method and equity method Enterprises should, in accordance with different conditions, account by adopting cost method and equity method respectively This paper gives a comprehensive and systematic exposition of the characteristics of the two methods in business accounting and the account conversion between them |
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| Keywords: | long-term equity investments cost method equity method transfers |
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