长期股权投资毕业论文外文翻译

(1) short term investment valuation Short term investment when acquisition deducts after the actual payment's complete cost announced the provide but not yet receives the cash dividends or have expired the debenture interest amount confirmation cost of investment which not yet receives. (2) short term investment income confirmation method The short term investment has the period receives the dividend, the interest flush directly reduce cost of investment processing. When handling after cost deduction book cost difference which receives actually, includes as the investment yield or the loss works as time profit and loss. (3) short term investment falls in price the preparation confirmation standard and the idea proposes the method Who does the company end of the period measure to the short term investment according to the cost and market price, to use the single item comparison test lowly to be lower than the cost to the market price the differential idea to propose the short term investment to fall in price the preparation, and includes works as time profit and loss. (1) long-term stockholder's rights investment valuation Long-term investment when acquisition deducts after the actual payment's complete cost announced the provide but not yet receives the cash dividends or have expired the debenture interest amount confirmation initial outlay cost which not yet receives. (2) long-term stockholder's rights investment income confirmation method This company occupies this unit to other unit's investment to have the right to vote total capital below 20%, although or accounts for 20% (including 20%) above, but does not have the major impact, uses the cost law calculation. This company occupies this unit to other unit's investment to have the right to vote total capital above 20%, although or invests insufficient 20%, but has the major impact, uses the equity method calculation. Uses the equity method calculation the long-term stockholder's rights investment, its initial outlay cost should enjoy with this company should invest the unit ownership interest share the difference to take the stockholder's rights investment difference. To the stockholder's rights investment difference debit balance according to ten annual mean amortizations, includes the profit and loss; The credit balance changes over to “the capital surplus - - stockholder's rights investment preparation” the subject.

The comprehensive analysis of the long-term equity investment in daily accounting application, shallow and deep, by the analysis of the progressive gradually saw a long-term equity investment, the content is clear, clear, summarized in four aspects, one is the basic information of the long-term equity investment, the definition, characteristics, etc.; 2 it is the initial measurement of long-term equity investment respectively from the business combination under the same control, not under the same control enterprise mergers and other one way decompose the initial measurement of long-term equity investment; Three is the follow-up measurement of the long-term equity investment, mainly summarized cost method and the equity method; the accounting, etc Four is a long-term equity investment method conversion between.

Abstract: the comprehensive analysis of the long-term equity investment in daily accounting application, shallow and deep, by the analysis of the progressive gradually saw a long-term equity investment, the content is clear, clear, summarized in four aspects, one is the basic information of the long-term equity investment, the definition, characteristics, etc.; 2 it is the initial measurement of long-term equity investment respectively from the business combination under the same control, not under the same control enterprise mergers and other one way decompose the initial measurement of long-term equity investment; Three is the follow-up measurement of the long-term equity investment, mainly summarized cost method and the equity method; the accounting, etc Four is a long-term equity investment method conversion between.Key words: a long-term equity investment cost method to the equity method