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议股权投资差额会计核算
On Accounting of Equity Investment Balance
【摘要】 现行会计制度中采用权益法核算长期股权投资时,投资支付的价款高于或低于应享有份额而产生的差额采用的会计处理方法不尽合理,笔者提出自己的建议。
【Abstract】 According to the accounting system in force, when ealculating the long-term stockright investment by equity method, the author thinks that it is not reasonable adopting differentaccounting methods to deal with the balance resulted from the investment apprasal more or lessthan the share enjoyed. And in the essay, the author puts forward the views on how to solve the
- 【文献出处】 天津市财贸管理干部学院学报 ,Journal of Tianjin Institute of Financial and Commercial Management , 编辑部邮箱 ,2003年04期
- 【分类号】F275.2
- 【下载频次】30