急求帮我翻译一下长期股权投资~~~

来源:百度知道 编辑:UC知道 时间:2024/06/19 22:11:05
改革开放以来,随着我国经济的发展和政证券市场的开放,多元化的投资渠道为企业提供了投资的环境和投资方向.同时,税法也对投资所产生的利益提出了纳税的要求.新会计准则体系中有四个涉及金融工具的准则,其中之一是金融工具的确认和计量准则.为了和金融工具准则相协调,投资准则规范的范围作了相应的修订,其主要变化表现在:准则规范范围的变化;股权投资差额的处理进行了简化;长期股权投资采用何种方法核算标准的变化;权益法下,投资企业应享有被投资单位所有者权益的份额的计量基础发生变化
关键词:长期股权投资 新企业会计准则 权益法

Since reform and opening up, as China's economic and political development of the securities market opens up, diversified investment channels for enterprises to provide an investment environment and investment direction. Meanwhile, Tax on investment has generated the interest of the taxpayers demand. New Accounting Standards are involved four prospective financial instruments then, one of which is financial instrument confirmation and measurement criteria. To financial tools and guidelines, coordination investment criteria corresponding to the scope of the amendment, the main change in performance : the guidelines scope of the changes; equity investment deal with the difference between the simplified; long-term equity investment the best way to change the accounting standards; Under the equity method, invested enterprises enjoy should be the owner's equity investment unit of measurement based on the share of changes
还有一种是
Since the reform and open policy, along wi