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  • 匿名
关注:1 2013-05-23 12:21

求翻译:长期股权投资按取得该项投资的实际成本作为初始投资成本,公司持有被投资单位有表决权资本总额20%以下或虽超过20%但不具有重大影响,采用成本法核算;公司持有被投资单位有表决权资本总额20%至90%,或虽投资不足够20%但有重大影响,采用权益法核算;公司持有被投资单位有表决权资本总额50%以上,或虽不足50%但拥有实际控制权的,采用权益法核算并编制合并会计报表。是什么意思?

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长期股权投资按取得该项投资的实际成本作为初始投资成本,公司持有被投资单位有表决权资本总额20%以下或虽超过20%但不具有重大影响,采用成本法核算;公司持有被投资单位有表决权资本总额20%至90%,或虽投资不足够20%但有重大影响,采用权益法核算;公司持有被投资单位有表决权资本总额50%以上,或虽不足50%但拥有实际控制权的,采用权益法核算并编制合并会计报表。
问题补充:

  • 匿名
2013-05-23 12:21:38
The actual cost of long-term equity investments of the investment made the initial investment cost, the company holds the invested units below 20% of the total voting capital of more than 20% but does not have a significant impact on the cost method is used; holds to be 20-90% of the total voting ca
  • 匿名
2013-05-23 12:23:18
Long-term equity investments made by the actual cost of the investment as a initial cost of investment, the company holding the investment unit voting 20 per cent of its total capital, though the following or more than 20 per cent, but not have a significant impact in cost accounting; company holdin
  • 匿名
2013-05-23 12:24:58
  • 匿名
2013-05-23 12:26:38
Long-term equity investment by made the items investment of actual cost as initial investment cost, company holds is investment units has voting capital total 20% following or although over 20% but does not has major effect, used cost method accounting; company holds is investment units has voting c
  • 匿名
2013-05-23 12:28:18
 
 
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