| 论长期股权投资中成本法与权益法转换的会计处理 |
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| 引用本文： | 刘中元. 论长期股权投资中成本法与权益法转换的会计处理[J]. 湖南广播电视大学学报, 2003, 0(2): 38-40 |
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| 作者姓名： | 刘中元 |
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| 作者单位： | 长沙交通学院工商管理系 |
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| 摘 要： | 本针对长期股权投资核算中成本法与权益法的转换，分析论述了追溯调整法与未来适用法的使用，重点说明了在成本法转换为权益法时如何理解采用追溯调整法编制调整分录。
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| 关 键 词： | 长期股权投资 成本法 权益法 会计处理 投资核算 追溯调整法 未来适用法 |
| 文章编号： | 1009-5251(2003)02-038-02.5 |
On Accounting Treatment of Transformation between the Cost Method and Rights and Interests Method in Long-term Investment of Share Ownership |
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| LIU Zhong - yuan. On Accounting Treatment of Transformation between the Cost Method and Rights and Interests Method in Long-term Investment of Share Ownership[J]. Joournal of Hunan Radio and Televistion University, 2003, 0(2): 38-40 |
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| Authors: | LIU Zhong - yuan |
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| Affiliation: | LIU Zhong - yuan |
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| Abstract: | This paper analyses the use of the trace - adjustment method and the future - application method in the light of transformation between the cost method and rights and interests method in long- term investment of share ownership and illustrates how to understand the adjustment of catalogue using trace - adjustment method. |
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| Keywords: | Cost method Rights and interests method Trace- adjustment method Future - application method |
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