Equity method of accounting for investments in common stock 普通股票投资权益会计法
Equity method of accounting 产权会计法、权益公计法
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。