【摘要】 权益法的目的在于建立投资企业长期股权投资账户与被投资单位净资产之间的比例关系。本文在分析完全权益法与不完全权益法的基础上,探讨了完全权益法与不完全权益法对合并报表编制的影响,并对我国的权益法及合并报表编制方法进行探讨。更多还原

【Abstract】 The equity method is to establish the proportionate relationship between the long-term equity investment account of the investor and the net assets of the invested. In this paper, we probe into the different inference of the complete equity method and the complex equity method on the consolidate statement, and propose some advices on the equity method and consolidated statement in China.更多还原