equity method of accounting

基本解釋

The calculation of long-term investment on stocks is a difficult part in accounting process, the method of which can be divided into cost method and equity method.
長期股權(quán)投資是會計核算中的難點之一，其核算方法可以分為成本法和權(quán)益法。
Based on the features of the equity method and in terms of the concrete examples, this article explores how to solve these difficulties in accounting treatment of investors.
因此，本文從權(quán)益法的核算特點出發(fā)，結(jié)合具體示例，對投資企業(yè)在核算中面臨的會計處理的難點問題進行了探討。
As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
對于投資準(zhǔn)則，特別是在權(quán)益法下，由于其核算較為復(fù)雜，導(dǎo)致在實務(wù)操作上出現(xiàn)較多困難。