| 长期股权投资成本法简易核算图示教学法 |
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| 引用本文： | 胡琳,桂莹. 长期股权投资成本法简易核算图示教学法[J]. 九江职业技术学院学报, 2010, 0(1): 48-50 |
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| 作者姓名： | 胡琳 桂莹 |
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| 作者单位： | 1. 九江职业技术学院
2. 九江市纺织产品研究所,江西九江,332007 |
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| 摘 要： | 新《企业会计准则》中对于长期股权投资的成本法核算比较复杂，笔者结合教学以及工作实践，摸索出了一套简易核算图示教学法，方便初学者学习掌握。
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| 关 键 词： | 长期股权投资 成本法 教学法 |
A Simply Teaching Method with Diagrammatic Presentation for "Long-term Stock Investment" |
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| HU Lin,GUI Ying. A Simply Teaching Method with Diagrammatic Presentation for "Long-term Stock Investment"[J]. Journal of Jiujiang Vocational and Techinical College, 2010, 0(1): 48-50 |
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| Authors: | HU Lin GUI Ying |
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| Affiliation: | 1.Jiujiang Vocational and Technical College;2.Jiujiang Textile Researching Institute;Jiujiang;Jiangxi;332007 |
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| Abstract: | In CAS2006,the way of cost accounting for long-term stock investment is very complicated.Based on the practical experience in teaching and work,the author has figured out a simple way which is very convenient for the new learners. |
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| Keywords: | long-term stock investment cost accounting teaching method |
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