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一、合并价差与股权投资差额的区别合并价差与股权投资差额是两个完全不同的概念,其区别主要表现在以下几个方面:(一)合并价差与股权投资差额产生的时间不同股权投资差额在取得长期股权投资时产生。其主要有以下三种情况:①从证券市场购买上市公司的股票,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的差额。②投资企业直接投资于非上市公司,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。③采用成本法核算的长期股权
First, the difference between the merger spread and equity investment difference Merger spreads and equity investment differences are two completely different concepts, the difference is mainly manifested in the following aspects: (a) merger spreads and equity investment differences in the time difference between equity investment difference When obtaining long-term equity investment. The main three kinds of situations: ① the stock market of listed companies purchased from the stock market, the purchase price is higher or lower than the share of ownership by the investee according to the proportion of shareholding should be the difference. ②Investing enterprises directly invest in unlisted companies. The value of the assets invested is higher or lower than the difference between the owners' equity of the investee and the shareholding companies. ③ cost method of accounting for long-term equity