| 1. | Research on equity method and consolidated financial statement
权益法与合并报表的编制 |
| 2. | What are the differences between the equity method and the consolidation method
权益法与合并法有哪些不同？ |
| 3. | The law of future interests developed in a most gnarled and complicated way
未来权益法的发展形式多样、错综复杂。 |
| 4. | Equity method accounting
权益法会计 |
| 5. | The rights protection law for the comsumers enables any impaired comsumer to claim money from the company
保护消费者权益法使任何受损害的消费者有向公司索赔的权利。 |
| 6. | Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method
了解在权益法下收到的股利与被投资方收入对投资方的财务报表的影响。 |
| 7. | Shares investment and other investments shall be accounted for by cost method or equity method respectively , in accordance with different situation
股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。 |
| 8. | Long - term equity investments should be accounted for using the cost method or the equity method as appropriate to the specific circumstances of an enterprise
二)企业的长期股权投资，应当根据不同情况，分别采用成本法或权益法核算。 |
| 9. | Hkas 31 interests in joint ventures allows entities to use either proportionate consolidation or equity method to account for its interests in jointly controlled entities
会计准则第31号合营企业权益批准企业采用比例综合或权益法计算其于共同控制企业的权益。 |
