long-term equity investment

The initial cost of a long-term equity investment obtained by making payment in cash shall be the purchase cost which is actually paid.

以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本。

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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。

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But through a series of management measures, FX company has formed the suitable for their own long-term equity investment management operating system, and achieved good operating performance.

研究显示，FX公司的长期股权投资存在一定的风险问题；但FX公司通过一系列的管理措施，形成了适合自身长期股权投资的管理运行体系，取得了较好的运行绩效。

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If boot is paid, the amount of the long-term equity investment includes the book value of the claim, plus the boot and taxes payable.

支付补价的，按应收债权的账面价值加上支付的补价和应支付的相关税费，作为初始投资成本；

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Venture capital is a long-term equity investment with no purpose of short-term interest and dividends. on the contrary, it concerns high-yield return on equity, so it can accept high risk.

风险投资是一种长期的股权投资，其投资的目的不是短期的利息和红利，而是高收益的股权转让回报，因此能够接受高风险。

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The initial cost of a long-term equity investment obtained on the basis of issuing equity securities shall be the fair value of the equity securities issued.

以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

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In this part, long-term equity investment, company combination and consolidated statements are considered as a linked whole.

在这一部分中，将合并会计作为一个整体，包含长期股权投资、企业合并与合并财务报表，构建一个较为完整的理论体系。

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Main Differences in the Old and New Accounting Standards Relating Long-term Equity Investment

新旧会计准则中有关长期股权投资会计处理的主要差异

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The long-period equity investment is increasing obviously, however the earning is not good.

长期股权投资近年有所增加，但收益情况较差。

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Analysis of the Change and Effect of New Accounting Standards& Analysis of Change and Effect of Long-Term Equity Investment

新会计准则的变化及影响分析&长期股权投资的变化及影响分析

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There exist two accounting methods in the long-term equity investment;

长期股份投资在会计核算上有两种方法：成本法和权益法。

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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

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Equity method is an important method of examining and calculating long investment.

权益法是长期股权投资核算的重要方法.

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What's more, to shareholders of nonnegotiable shares, the consideration or compensation they pay to shareholders of negotiable shares should be taken as the cost of long-term equity investment on stocks.

对于非流通股股东而言，对其支付对价或补偿应该作为股权投资的投资成本，对于采用权益法核算的非流通股股东应该重新确定股权投资差额；

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Through specific cases analysis reveals the long-term equity investment standards in 2006 triggered new accounting fraud, which provides a scientific evidence for relative decision maker.

然后，该论文又通过具体的案例分析，揭示出2006年长期股权投资准则引发的新的会计舞弊方式，为决策相关人提供决策依据。

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Establishing a scientific and effective long-term equity investment management model and risk control system help enterprises strengthen the long-term equity investment management and risk control, corporate assets, increase the value, which is full of strategic importance.

企业建立科学有效的长期股权投资管理模式和风险控制体系，对加强企业长期股权投资管理与风险控制，企业资产保值、增值具有重要的战略意义，是现如今众多国有企业采用的普遍投资方式。

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The initial cost consists of the expenses directly relevant to the obtainment of the long-term equity investment, taxes and other necessary expenses.

初始投资成本包括与取得长期股权投资直接相关的费用、税金及其他必要支出。

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At the same time, buying long depressed Japanese stocks has emerged as one of the top investment themes of 2011, on the assumption that an uneven global recovery and rising inflation will push up equity values.

与此同时，购买长期疲软的日本股票已成为2011年最佳投资主题之一，依据的假设是全球经济复苏不均衡以及通胀不断上升将推高股票价值。

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This paper explores the effects of taxation on corporate financial policies in long-term equity investment from micro aspect.

本文从微观角度就税收在长期股权投资方面对公司财务政策的影响进行探索性研究。

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Explore the change of long-term equity investment from the cost method to equity method& deliberate with the author of the appointed teaching material about examination of chartered accountant

长期股权投资由成本法转权益法会计处理初探&与注册会计师考试指定辅导教材作者商榷

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In terms of long-term equity investment, cash dividend being approved but not issued is accounted as receivable item;

长期股权投资对取得时含有的已宣告但未发放的现金股利作为应收项目核算；

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Try Talking about the Equity Method of Long-term Equity Investment

试论长期股权投资权益法

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The initial cost of a long-term equity investment of an investor shall be the value stipulated in the investment contract or agreement except the unfair value stipulated in the contract or agreement.

投资者投入的长期股权投资，应当按照投资合同或协议约定的价值作为初始投资成本，但合同或协议约定价值不公允的除外。

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