| 1. | On accounting of long - term investment as stockholders 中关于长期股权投资核算的不同看法 |
| 2. | Long - term investment on stocks 长期股权投资 |
| 3. | Long - term investments - shares 长期股权投资 |
| 4. | Long - term equity investments 长期股权投资 |
| 5. | Long - term equity investment 长期股权投资 |
| 6. | Long - term investments 长期股权投资 |
| 7. | Article 7the price of a long - term equity investment measured by employing the cost method shall be included at its initial investment cost 第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。 |
| 8. | Abstract : analysis is made on how to determine the investment cost of short period , long period creditors rights and long period stockholders rights 文摘:对短期投资成本、长期债权投资成本、长期股权投资成本的确定进行了分析。 |
| 9. | Unrealized loss recognized when market value of long - term investments below their costs under the lower of cost or market valuation method 指长期股权投资采成本与市价孰低法评价,当总市价较总成本为低,所认列之未实现跌价损失。 |
| 10. | 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。 |