equity method of accounting

基本解釋

The calculation of long-term investment on stocks is a difficult part in accounting process, the method of which can be divided into cost method and equity method.
長(zhǎng)期股權(quán)投資是會(huì)計(jì)核算中的難點(diǎn)之一，其核算方法可以分為成本法和權(quán)益法。
Based on the features of the equity method and in terms of the concrete examples, this article explores how to solve these difficulties in accounting treatment of investors.
因此，本文從權(quán)益法的核算特點(diǎn)出發(fā)，結(jié)合具體示例，對(duì)投資企業(yè)在核算中面臨的會(huì)計(jì)處理的難點(diǎn)問(wèn)題進(jìn)行了探討。
As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
對(duì)于投資準(zhǔn)則，特別是在權(quán)益法下，由于其核算較為復(fù)雜，導(dǎo)致在實(shí)務(wù)操作上出現(xiàn)較多困難。