英语翻译摘要：全面的剖析长期股权投资在日常会计中的应用，由浅及深，循序渐见的分析长期股权投资，内容清晰，条理清楚，概括为四个方面，一是长期股权投资的基本信息，定义，特点等；二是长期股权投资的初始计量分别从同一控制下企业合并，非同一控制下企业合并和其他方式等方面逐个分解长期股权投资的初始计量；三是长期股权投资的后续计量，重点概括成本法和权益法的核算等方面；四是长期股权投资方法之间的转换。关键字：长期
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Abstract:the prehensive analysis of the long-term equity investment in daily accounting application,shallow and deep,by the analysis of the progressive gradually saw a long-term equity investment,the content is clear,clear,summarized in four aspects,one is the basic information of the long-term equity investment,the definition,characteristics,etc.; 2 it is the initial measurement of long-term equity investment respectively from the business bination under the same control,not under the same control enterprise mergers and other one way depose the initial measurement of long-term equity investment; Three is the follow-up measurement of the long-term equity investment,mainly summarized cost method and the equity method; the accounting,etc Four is a long-term equity investment method conversion between.
Key words:a long-term equity investment cost method to the equity method
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The prehensive analysis of the long-term equity investment in daily accounting application, shallow and deep, by the analysis of the progressive gradually saw a long-term equity investment, the content is clear, clear, summarized in four aspects, one is the basic information of the long-term equity investment, the definition, characteristics, etc.; 2 it is the initial measurement of long-term equity investment respectively from the business bination under the same control, not under the same control enterprise mergers and other one way depose the initial measurement of long-term equity investment; Three is the follow-up measurement of the long-term equity investment, mainly summarized cost method and the equity method; the accounting, etc Four is a long-term equity investment method conversion between.