| 对长期股权投资核算的几点认识 |
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| 引用本文： | 谌勇.对长期股权投资核算的几点认识[J].华北航天工业学院学报,2000,10(2):35-37. |
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| 作者姓名： | 谌勇 |
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| 作者单位： | 华北航天工业学院管理工程系 |
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| 摘 要： | 为了规范企业投资的会计核算和相关信息披露，财政部于1998年6月24日制定发布了《企业会计准则——投资》，要求从1999年1月1日起在上市公司执行。在实际执行过程中，存在着一些问题，本文针对有关问题及其解决办法进行探讨。
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| 关 键 词： | 长期股权投资 投资收益 股权投资差额 |
Tips For Treatment of long - term Equity Investment |
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| Chen Yong Management Engineering.Tips For Treatment of long - term Equity Investment[J].Journal of North China Institute of Astronautic Engineering,2000,10(2):35-37. |
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| Authors: | Chen Yong Management Engineering |
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| Institution: | Chen Yong Management Engineering Department North China Institute of Astronautic Engineering |
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| Abstract: | Accounting standard for Business Enterprises was published by The Ministry of Finance on June 24, 1998 and put into effect in the quoted company from Janunary 1 , 1999. This standard prescribes the accountant treatment for enterprises investment and the disclosure of relevant information. But there appear some problems in practical use. In this paper , those matters and resolving methods are discussed. |
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| Keywords: | long- term equity investment investment gains difference of equity investment |
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