权益法下的长期股权投资是按照实际支付的价款计入长期股权投资的成本吗？

其他回答

• 小同学
  翻译：长期股权投资的核算方法有两种：一是成本法；二是权益法。成本法是指长期股权投资按投资成本计价的
  • 袁老师
    accounting for long-term equity investments in two ways first the cost method the second is the equity method .the cost law is refers to the long-term stockholder's rights investment according to the cost of investment valuation method .the equity method refers to the initial investment cost in to after investing enterprise enjoys according to the invested entity of the owner's equity share of the changes of the book value of the investment adjustment methods.under cost methodthe book value of the long-term equity investment generally remain unchanged under the equity methodthe book value of the long-term equity investment with the owners' equity of the invested entity changes those changes.under cost methodafter receiving cash dividend when confirmed investment incomeunder the equity methodin the invested entity issuing cash dividends declared press should share part write-downs investment book value.in certain situations with investment enterprise in the equity of the invested entity in certain degree change need to convert accounting methods.
• S同学
  权益法下计算长期股权投资成本
  • 熊老师
    35%，采用权益法进行计量
    占被投资单位可辨认净资产的份额550035%=1925
    成本1900+8=1908
    投入的成本<被投资单位可辨认净资产的份额，因此应调整长期投权投资的入账价值
    借长期股权投资--成本 1925
    货银行存款 1908
    营业外收入 17
    ps采用成本法还是权益法，是根据占被投资单位所有者权益份额决定的，而不是任意选择的。
• 郁同学
  长期股权投资，成本法转为权益法下调整长期股权投资账面价值并调整当期损益
  • 杨老师
    原来成本法计算现转成权益法计算投资成本增加的部分借长期股权投资 确认资产的增加
    然后调整初始投资时商誉部分如果初始投资时按权益计算的初始投资成本比按成本法计算的初始投资成本高的部分确认为营业外收入(实际是花了较少的钱买了较多的资产差额为商誉计入营业外收入)
    最后调整 截至转换时被投资企业累计实现的收益这部分按权益比例确认利润分配-未分配利润