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长期股权投资成本核算在股份制企业会计核算中占有很重要的位置,但许多会计同行对核算中成本法变权益法的过程感到吃力,本人经过多年的实践和学习研究,总结了几点心得与各位同行共同探讨。成本法变权益法核算的关键是确定成本法变权益法核算的时点。第一步先将这一时点前的成本
The cost accounting of long-term equity investment occupies a very important position in the accounting of joint-stock enterprises. However, many accounting counterparts feel that they are struggling to process the cost-equity method in accounting. After years of practice and study, I have summed up some experiences and opinions Peer discussion. The key to the cost-based change of equity method is to determine when the cost-based change of equity method is adopted. The first step first cost before this point