| 1. | Long - term equity investments
长期股权投资 |
| 2. | Long - term equity investment
长期股权投资 |
| 3. | 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。 |
| 4. | 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。 |
| 5. | Article 1in order to regulate the recognition and measurement of long - term equity investments , and disclosure of relevant information , these standards are formulated in the light of the accounting standards for enterprises - basic standards
第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则- -基本准则》 ，制定本准则。 |
| 6. | Their main differences are mainly embodied in the aspects of application range of the accounting standard , the initial measurement of long - term equity investment , the subsequent measurement and disclosure of long - term equity investment , etc
新旧投资准则的不同主要体现在准则的适用范围、长期股权投资的初始计量、长期股权投资的后续计量和披露等方面。 |
| 7. | Accounting standard for business enterprises no . 2 - long - term equity investments ( issued by ministry of finance in february , 2006 ) is quite different from accounting standard for business enterprises - investments ( revised in 2000 )
摘要财政部于2006年2月发布的《企业会计准则第2号长期股权投资》与2000年修订的《企业会计准则投资》相比较，有较大的不同。 |
| 8. | Article 8a long - term equity investment of the investing enterprise that does joint control or significant influences over the invested entity shall , in accordance with articles 9 through 13 of these standards , be measured by employing the equity method
第八条投资企业对被投资单位具有共同控制或重大影响的长期股权投资，应当按照本准则第九条至第十三条规定，采用权益法核算。 |
| 9. | When it changes the accounting treatments for long - term equity investments from the cost method to the equity method as a result of additional investments , the investing enterprise should regard the book value of the equity investment as the new initial cost of investment when it actually has control , joint control or significant influence over the invested enterprise . the difference between the new cost of investment and the enterprise ' s share of owets ' equity of the invested enterprise should be treated as an equity investment difference and be amortized ad income or losses as specified in this system
五)企业因追加投资等原因对长期股权投资的核算从成本法改为权益法，应当自实际取得对被投资单位控制、共同控制或对被投资单位实施重大影响时，按股权投资的账面价值作为初始投资成本，初始投资成本与应享有被投资单位所有者权益份额的差额，作为股权投资差额，并按本制度的规定摊销，计入损益。 |
| 10. | Article 11an investing enterprise shall recognize the net losses of the invested enterprise until the book value of the long - term equity investment and other long - term rights and interests which substantially form . the net investment made to the invested entity are reduced to zero , unless the investing enterprise has the obligation to undertake extra losses
第十一条投资企业确认被投资单位发生的净亏损，应当以长期股权投资的账面价值以及其他实质上构成对被投资单位净投资的长期权益减记至零为限，投资企业负有承担额外损失义务的除外。 |
