equity method
英 [ˈekwəti ˈmeθəd]
美 [ˈekwəti ˈmeθəd]
权益法；产权法
双语例句
- Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation.
股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。 - Instead, it reports results using the equity method.
相反，该公司采用权益法来编制其财务报表。 - Should tax adjustments be made to investment incomes accounted for by equity method?
权益法核算产生投资收益的税务处理？ - Equity method of accounting for investments in common stock
普通股票投资权益会计法 - If the equity investment adopts equity method accounting, the cash bonus obtained from the invested entity shall be presented.
若股权投资采用权益法核算，还应列示从被投资单位分得的现金红利。 - If the investor can exercise a significant influence in a long-term investment situation, the equity method must be used.
如果投资者在长期投资的情况下，可以行使重要影响，则需使用权益法。 - Equity method of accounting
产权会计法、权益公计法 - There are two methods of accounting for investments in stock: ( 1) the cost method and ( 2) the equity method.
股票投资有两种会计核算方法：（1）成本法（2）权益法。 - In effect, the equity method causes the carrying value of the investment to rise and fall with changes in the book value of the shares.
实际上，权益法使投资的账面价值随每股账面价值的变化而增减变动。 - The Comparison and Mutual Transform of Cost Method& Equity Method in the Long-term Equity Investment
长期股权投资中成本法与权益法的比较及其相互转化 - 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.
长期股权投资是会计核算中的难点之一，其核算方法可以分为成本法和权益法。 - 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.
对于投资准则，特别是在权益法下，由于其核算较为复杂，导致在实务操作上出现较多困难。 - This paper introduces the initial measurement of the long-term equity investment under the new accounting standard, expounds the applicability, accounting methods and mutual transformation of the cost method and equity method, and probes into the depreciation processing method for the long-term equity investment.
介绍了新企业会计准则中长期股权投资的初始计量，阐述了成本法和权益法的适用范围、核算方式及其相互转换，探讨了长期股权投资的减值处置方法。 - The equity method is to establish the proportionate relationship between the long-term equity investment account of the investor and the net assets of the invested.
权益法的目的在于建立投资企业长期股权投资账户与被投资单位净资产之间的比例关系。 - Try Talking about the Equity Method of Long-term Equity Investment This paper states that the investment into human capital is in essence the equity investment into human capital. In other words, the equity of human capital obtains through investment.
试论长期股权投资权益法人力资本投资本质上是人力资本产权投资，人力资本产权是通过投资获取的，明晰人力资本产权关系是激励人力资本投资主体进行人力资本投资的重要动力。 - Try Talking about the Equity Method of Long-term Equity Investment
试论长期股权投资权益法 - 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。 - On Transferring of the Cost Method to the Equity Method
浅析成本法转为权益法&与张瑜东同志商榷 - Variance Analysis of the Valuation Results from the Equity Method and Investment Capital Method
权益法与投资资本法的评估结果差异分析 - This article ameliorates the current calculation method and proposes the method that should be used when transferring from the cost method of the long-term stock investment to equity method.
在深入分析的基础上对现行核算方法进行改进，提出了长期股权投资成本法转为权益法应采用的核算方法。 - In this paper, we probe into the different inference of the complete equity method and the complex equity method on the consolidate statement, and propose some advices on the equity method and consolidated statement in China.
本文在分析完全权益法与不完全权益法的基础上，探讨了完全权益法与不完全权益法对合并报表编制的影响，并对我国的权益法及合并报表编制方法进行探讨。 - Research on equity method and consolidated financial statement
权益法与合并报表的编制 - The accountant of equity investment difference deals with. Pay attention to the following several question under the equity method. The reducing value of long-term equity investment is prepared to goes back to and valuates at end of long-term investment.
长期股权投资的取得和计价，长期股权投资的权益法，股权投资差额的会计处理，权益法下应注意几个问题，长期股权投资减值准备的转回及长期投资的期末计价。 - When business valuation is done with the equity method ( direct method) and investment capitalmethod ( indirect method), valuers may find that the two valuation results are different.
当采用权益法（直接法）和投资资本法（间接法）评估企业股权价值时，评估师可能会发现这两种方法评估结果并不相同。 - View on the affirmation of the investment loss made according to the equity method of long-term stock ownership investment
关于长期股权投资权益法对投资损失确认的一点看法 - The treatment for it will directly affect the report of the income and the carrying amount, the conservatism principle and the probable change from cost method to equity method.
其会计处理将直接影响投资收益的报告和长期股权投资的账面价值，并将影响谨慎性原则及未来可能发生的成本法向权益法的转化。 - Cost method and equity method. When the investing enterprise have access to control, common control or substantial influence upon the invested enterprise by way of adding investments, the methods should transfer from cost method to equity.
当投资企业因追加投资等原因取得对被投资企业控制、共同控制或实施重大影响时，对长期股权投资的核算应从成本法改为权益法。 - From the utilization efficiency of different investment perspective in Chongqing recent years, foreign equity method shows strong growth in the future development. 3.
从重庆不同投资方式的利用效率上看，近几年来，外商独资经营方式在未来发展中，显示了极强的增长态势。 - Before the shareholder structure reform, Public re-issuing new shares and Rights offering are the two main types of listed companies refinancing equity method.
在股权分置改革前，公开增发和配股是我国股权再融资的主要方式。