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（续上期）3．长期股权投资的权益法。当投资企业对被投资企业具有控制、共同控制或重大影响时，长期股权投资应采用权益法核算（控制、共同控制和重大影响的概念，已在（关联方关系及其交易的披露）准则中予以介绍）。需要说明的是：长期股权投资什么情况下应采用成本法核算，
(Continued) 3. Equity method of long-term equity investment. When an invested enterprise has control, joint control or significant influence over the investee enterprise, the long-term equity investment should be accounted for using the equity method (the concept of control, common control and significant influence, as set out in the Guidelines for the Disclosure of Related Party Transactions and Transactions) To be introduced). What needs to be explained is: Under what circumstances should the long-term equity investment be accounted for by the cost method,