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长期从事会计工作的人员相信都会遇到关于权益法和成本法的核算工作,尤其是关于长期股权投资的权益法和成本法的核算,这类工作通常都是会计工作人员的噩梦,因为这类核算项目非常容易出错,常常会把会计工作人员搞得无所适从,基本上算是所有资产核算问题中最难以理解的一类问题。本文将针对这一问题进行论述,主要从会计核算的思想上把握长期股权投资后续计量的权益法与成本法的问题上进行论述,为读者解释并证明这一类的核算思想是的的确确存在的东西。
People who have been engaged in accounting for a long period of time believe that they all encounter accounting work on the equity method and cost method, especially the equity method and costing method for long-term equity investments. Such work is often a nightmare for accounting staff, Accounting projects are very error-prone, and often make accounting staff know what to do, basically be regarded as the most difficult to understand all kinds of asset accounting problems. This article will address this issue, mainly from the accounting thinking of the long-term equity investment follow-up measurement of the rights and interests of the law and the cost of the law to discuss the reader to explain and prove that this type of accounting is the exact existence of the idea s things.