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英语翻译摘要:长期股权投资准则经历了多次修改,财政部也相继出台了多项解释公告,这些都足以说明长期股权投资业务处理的复杂性

来源:学生作业帮 编辑:拍题作业网作业帮 分类:综合作业 时间:2024/04/29 01:28:26
英语翻译
摘要:长期股权投资准则经历了多次修改,财政部也相继出台了多项解释公告,这些都足以说明长期股权投资业务处理的复杂性.但准则自身的不完善以及滞后性,会计人员在面临新的长期股权投资业务时,如何做出恰当的会计处理是实务界不容回避的问题.另外,长期股权投资对企业财务状况产生的影响较一般业务通常较大且更为隐蔽,会计人员稍有不慎选择了错误的处理方法就会产生一系列严重的后果,加强会计人员对长期股权投资会计核算的能力显得十分重要.
关键词 长期股权投资 多个投资时点 同一控制 个别报表与合并报表 衔接 会计处理探析
A long-term equity investment criteria experienced repeated modification, the Treasury also have issued a explain announcement, these are going to be enough to a long-term equity investment business processing of complexity. But standards is not perfect and hysteresis of itself, accounting personnel in the face of the new long-term equity investment business, how to make appropriate accounting practice is unavoidable problems. In addition, a long-term equity investment of an enterprise's financial position is the influence of general business bigger and more often hidden, accounting personnel carelessly a bit choose the wrong processing method can produce a series of serious consequences, strengthen accounting personnel of a long-term equity investment accounting ability become very important.