| 新旧会计准则下长期股权投资的比较分析 |
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| 引用本文： | 崔雪岭.新旧会计准则下长期股权投资的比较分析[J].河北能源职业技术学院学报,2010,10(4):31-32,35. |
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| 作者姓名： | 崔雪岭 |
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| 作者单位： | 河北能源职业技术学院,河北唐山063004 |
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| 摘 要： | 本文通过对新旧会计准则的解读,从八个方面比较分析了长期股权投资的不同会计处理方式。
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| 关 键 词： | 长期股权投资 会计处理 分析 |
The Comparative Analysis of Long-term Investment Based on the New and the Old Accounting Standards |
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| CUI Xue-ling.The Comparative Analysis of Long-term Investment Based on the New and the Old Accounting Standards[J].Journal of Hebei Energy Institute of Vocation and Technology,2010,10(4):31-32,35. |
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| Authors: | CUI Xue-ling |
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| Institution: | CUI Xue-ling (Hebei Energy Institute of Vocation and Technology,Tangshan 063004,China) |
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| Abstract: | Based on the interpretation of the new accounting standard and the old accounting standard,this paper comparatively analyzes different accounting methods of long - term investment from eight aspects. |
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| Keywords: | long-term investment accounting treatment analysis |
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