1)long term stock right investment长期股权投资
1.Accounting mode and characteristic of long term stock right investment under new accounting principle;新会计准则下长期股权投资核算方式及特点
英文短句/例句
1.Analysis of Accounting Process of Long-Term Stock Investing s Investing Dividends with Cost Method;长期股权投资成本法下投资股利会计处理分析
2.Comparison between the New and Old Guidelines of the Long-term Equity Investment Law;长期股权投资权益法新旧准则的比较
3.ON the Equity Law of Long term Stockright Investment;有关长期股权投资权益法的几个问题
4.unrealized loss on market value decline of long-term equity investments长期股权投资未实现跌价损失
5.Analysis of Conversion of Accounting Method of Long-Term Stock Right Investment;长期股权投资会计核算方法转换浅析
6.Long-term Stock Invest Comparison between New and Old Accounting General Rules;新旧会计准则中长期股权投资的比较
7.The Understanding of the Long-term Equity Investment under the New Accounting Standard;对新会计准则下长期股权投资的理解
8.Skills in Long-Term Stock Ownership Investment Accounting under Cost Method;成本法下长期股权投资核算技巧探微
9.The Comparison of Two Calculation Methods of Long-term Stock Right Investment;长期股权投资的两种核算方法的比较
10.On Tax Issues in Financial Decisions Concerning Long-term Share Ownership Investment;论长期股权投资财务决策的税务问题
11.Discussing problems and countermeasures in investment accounting of long term stock right;长期股权投资核算的难题及解决对策
12.If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted.追加或收回投资应当调整长期股权投资的成本。
13.On Long-term Equity Investment Under the Cost Method by Accounting Treatment of Investment Income;长期股权投资成本法下投资收益会计处理探讨
14.Investment Income Accounting by Cost Method in theProcess of Long - term Equity Investments;成本法下长期股权投资过程中投资收益的核算
15.Analysis on the Exchange between Cost Approach of Long-term Equity Investment and Equity Approach;长期股权投资成本法与权益法转换分析
16.Talking about the Accounting of Transforming from the Cost Method of Long-term Stock Investment to the Equity Method;谈长期股权投资成本法转权益法的核算
17.Some Thoughts about Long-term Stock Ownership Investment Rights and Intersts Method Check;关于长期股权投资权益法核算的几点思考
18.On Long-term Investment in Stock under the Equity Method;权益法下长期股权投资会计处理的探讨
相关短句/例句
long-term share right investment长期股权投资
1.under the calculation cost law of long-term share right investment, calculating formulas about confirming investment profit of monies in counteracted and reduced investment cost are listed from investment criteron , among which the calculating formula is relatively complex.在长期股权投资核算成本法下 ,投资准则中列出了确认投资收益或冲减投资成本的金额的计算公式 ,其中以后年度的计算公式相对复杂。
3)long-term stock right investment长期股权投资
1.The calculation of long-term stock right investment is always the difficulty no matter in theory or in practice.长期股权投资核算一直是理论和实务中的难点,文中主要针对实务中长期股权投资的成本法和权益法两种核算方法的不同之处进行比较,从适用范围、核算程序和账务处理等方面展开论述。
2.There are two accounting methods in long-term stock right investment: cost method and equity method.长期股权投资的会计核算方法分为成本法和权益法,这两种会计核算方法单独而言都不是很复杂,但是随着投资单位对被投资单位投资份额的变动,投资单位对其持有的长期股权投资的会计核算方法会在成本法和权益法之间转换,转换过程中的具体会计处理方法细节较多,需要在进行会计实务处理过程中予以注意。
4)long-term stock investment长期股权投资
1.This paper introduces two methods for accounting the long-term stock investment,and by using the actual examples,illustrates the conversion entry and relevant accounting treatment in the transformation from the cost method to the equity method.介绍了长期股权投资核算的两种方法,并以实例说明了成本法转权益法时的转换分录和相关账务处理。
2.The new standards revise and define the calculation of long-term stock investment in many aspects.2006年2、007年财政部先后出台了新会计准则及相关指南、讲解或解释,在许多方面对长期股权投资核算作出了修改或界定。
5)long-term share investment长期股权投资
1.In these case studies,we performed comparative research on the initial calculation of long-term share investment,net change treatment,and share merging day merging report preparation due to the same and differentially controlled share merging under the new accounting principles.企业合并是指两个或两个以上单独的企业(法律主体)合并成一个报告主体的交易或事项,这种企业合并关键在于控制权的变化,因而是以长期股权投资为前提的。
2.In this article, cost method and capital method of long-term share investment will be compared and discussed.本文重点就长期股权投资的成本法和权益法进行分析比较,旨在帮助广大投资者对长期股权投资的两种核算方法有所了解。
6)long-term equity investment长期股权投资
1.The study of the objective existence of the economic consequences of accounting standards and the feasibility of the application in the long-term equity investment as well as their possible consequences can help implement the new accounting standards successfully.我国现阶段正在逐渐完善会计准则,为了有利于我国新会计准则的实施,就会计准则经济后果的客观存在性,以及会计准则在长期股权投资实际工作中应用的可行性及可能产生的后果进行研究,才能使新会计准则的执行得以顺利进行。
2.There exist main differences in the old and new accounting standards relating long-term equity investment.关于长期股权投资业务的会计处理,新旧会计准则的规定存在较大差异,主要包括长期股权投资分类的差异、初始投资成本确定的差异、具体核算的差异、减值准备恢复的处理这四个方面,其中新准则作了重大改进。
延伸阅读
长期投资审计长期投资审计 长期投资审计就长期投资的形成、投资收益的处理及投资收回的真实性、合规性、正确性所进行的审计，是资产审计的重要内容。长期投资是企业不准备在一年内变现的投资，包括股票投资、债券投资和其他投资。审计企业的长期投资要对以下问题作出判断:1.评价审查投资业务内部控制制度的健全性，确立审计重点，促进企业改善管理。包括:①了解有关的管理制度。②测试其内部控制制度。③评价其可信程度。2.长期投资形成的合规性、合法性。包括:①投资行为是否符合国家的法律、法规，重要的投资项目是否按规定办理了必要的审批、批准手续等。②投资的资金、资产来源是否合规、合法。3.长期投资期末余额的真实、正确性。包括:①验证所有权凭证，证实投资行为是否确已发生。②投资的计价是否合理，是否符合规定，是否正确。③验证投资金额的正确性。4.长期投资收益的真实性、合法性和效益性包括:①查证各项投资收益是否确已发生，计算是否正确。②确认正当的收益，视其有无隐瞒或虚报投资收益的情况。5.长期投资业务帐务处理的正确性、合规性.在财务报表上的表达是否允当。 长期投资审计的一般程序是:①编制或取得投资(证券)咀细表，并与总分类帐核对，以确定二者是否相符。②盘点库存有价证券(如有委托他人保管的证券，应予确认)，确认其所有权。⑧审查投资证券购买、出售的具体情况，包括审查投资的计价是否符合财务制度的规定，会计核算是否正确、合规等。④审查并分析役资收益的真实性、正确性，包括投资收益确认的正确性、合规性，投资收益计算的正确性等。⑤审查投资会计处理的正确性、合规性，包括核证投资在资产负债表上的表达是否允当。⑥揭发投资业务中的错弊行为。
