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股权投资差额是指采用权益法核算长期股权投资时,投资成本与应享有被投资单位所有者权益份额的差额。投资准则中对这一差额的处理作出了一些规定,但近年来由于该准则作了多次修订,加上缺少相应的实例来辅助理解,引起一部分实务工作者难以准确理解、正确操作,本文就以下几个问题作一探讨。一、初始投资时产生的股权投资差额的会计处理股权投资差额形成的主要原因是投资企业在证券市场购入某上市企业的股票,购买价格高于或低于按持股比例计算的应享有被投资单位所有者权益份额的差额;或者投资企业直接投资于某一非上市企业,投出资产的价值高于或低于按持股比例计算的应享有被投资单位所有者权益的差额。前一种情况一般是投资企业以现金购买方式所进行的投资。在后一种情况下,投资企业即可以用现金投资,也可以用实物资产、无形资产投
Equity investment difference refers to the difference between the investment cost and the share of owners’ equity of the investee when the long-term equity investment is accounted for using the equity method. In the investment guidelines, some provisions have been made to deal with this difference. However, in recent years, due to repeated amendments to the guidelines and the lack of corresponding examples to assist in understanding, it has been difficult for some substantive workers to understand and operate correctly. The following questions for a discussion. First, the initial investment of equity investment differences arising from the accounting treatment The main reason for the formation of equity investment difference is the investment company in the stock market to buy a listed company’s stock, the purchase price is higher or lower than the proportion of shares should be entitled to be The difference between the owner’s equity of the invested unit and the invested unit’s share of the owner’s equity; or the investment enterprise directly invests in a non-listed enterprise, the value of the invested asset is higher or lower than the owner’s equity of the investee according to the shareholding proportion. The former situation is generally the investment made by the investing enterprise in the form of cash purchase. In the latter case, the investment company can use cash investment, you can also use physical assets, intangible assets investment