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长期投资——股票投资是指投资方以购买持有期超过一年的股票方式对其它单位进行投资。它不仅具有长期投资的一般特征,还具有股票这一经济范畴所特有的性质。它是一种所有权的投资,是一种收益不稳定的投资。 从上述特点可以看出,股票投资属于股权投资的一种形式,投资者的权益是由被投资企业的经营状况来决定的,由于投资者持有的有表决权股份在被投资企业占有比例的升降投资者的权力也相应跟着变化。由此还决定着股票投资核算应采取的方法。当投资者对外投资达不到控制被投资企业经营权的
Long-term investment - Equity investment refers to the investor investing in other units by buying shares held for more than one year. It not only has the general characteristics of long-term investment, but also has the peculiar nature of the economic category of stocks. It is a kind of ownership of the investment, is a volatile income investment. As can be seen from the above characteristics, stock investment is a form of equity investment. The rights and interests of investors are determined by the operating conditions of the invested enterprises. As the proportion of voting shares held by investors in the invested enterprises rises and falls The power of investors also changes accordingly. This also determines the stock investment accounting methods to be taken. When the investor’s foreign investment can not control the invested enterprise’s management right