權(quán)益法下的長期股權(quán)投資是按照實際支付的價款計入長期股權(quán)投資的成本嗎？

其他回答

• 小同學
  翻譯：長期股權(quán)投資的核算方法有兩種：一是成本法；二是權(quán)益法。成本法是指長期股權(quán)投資按投資成本計價的
  • 袁老師
    accounting for long-term equity investments in two ways first the cost method the second is the equity method .the cost law is refers to the long-term stockholder's rights investment according to the cost of investment valuation method .the equity method refers to the initial investment cost in to after investing enterprise enjoys according to the invested entity of the owner's equity share of the changes of the book value of the investment adjustment methods.under cost methodthe book value of the long-term equity investment generally remain unchanged under the equity methodthe book value of the long-term equity investment with the owners' equity of the invested entity changes those changes.under cost methodafter receiving cash dividend when confirmed investment incomeunder the equity methodin the invested entity issuing cash dividends declared press should share part write-downs investment book value.in certain situations with investment enterprise in the equity of the invested entity in certain degree change need to convert accounting methods.
• S同學
  權(quán)益法下計算長期股權(quán)投資成本
  • 熊老師
    35%，采用權(quán)益法進行計量
    占被投資單位可辨認凈資產(chǎn)的份額550035%=1925
    成本1900+8=1908
    投入的成本<被投資單位可辨認凈資產(chǎn)的份額，因此應(yīng)調(diào)整長期投權(quán)投資的入賬價值
    借長期股權(quán)投資--成本 1925
    貨銀行存款 1908
    營業(yè)外收入 17
    ps采用成本法還是權(quán)益法，是根據(jù)占被投資單位所有者權(quán)益份額決定的，而不是任意選擇的。
• 郁同學
  長期股權(quán)投資，成本法轉(zhuǎn)為權(quán)益法下調(diào)整長期股權(quán)投資賬面價值并調(diào)整當期損益
  • 楊老師
    原來成本法計算現(xiàn)轉(zhuǎn)成權(quán)益法計算投資成本增加的部分借長期股權(quán)投資 確認資產(chǎn)的增加
    然后調(diào)整初始投資時商譽部分如果初始投資時按權(quán)益計算的初始投資成本比按成本法計算的初始投資成本高的部分確認為營業(yè)外收入(實際是花了較少的錢買了較多的資產(chǎn)差額為商譽計入營業(yè)外收入)
    最后調(diào)整 截至轉(zhuǎn)換時被投資企業(yè)累計實現(xiàn)的收益這部分按權(quán)益比例確認利潤分配-未分配利潤