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长期股权投资依据对被投资单位产生的影响不同分为四种类型,根据长期股权投资的类型不同,投资企业对长期股权投资核算的方法不同,包括有成本法和权益法,通常情况下当投资企业发生增资或减资时会涉及长期股权投资类型发生变化而导致核算方法发生变化,但是在投资额度不变的情况下长期股权投资的类型也可能会发生变化,同样会涉及成本法和权益法的转变。
Long-term equity investment is divided into four types based on the different impact on the investee. According to the different types of long-term equity investment, the methods for accounting for long-term equity investments by the investing enterprise are different, including the cost method and the equity method. Generally, when the investment When the capital increase or reduction occurs, the accounting methods will change due to changes in the type of long-term equity investment. However, the type of long-term equity investment may change under the same investment quota. The same applies to the cost method and the equity method Change.