股权法 [
gǔ quán fǎ]
law of interest
- 最后建议运用投入成本法解决股权分置问题。
The authors advice to solve the problem of shares discerption according to the cost-devoted method. - 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。
Article 7The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost. - 采用权益法核算的长期股权投资,因被投资单位除净损益以外所有者权益的其他变动而计入所有者权益的,处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益。
If any change other than the net profits and losses of the invested entity occurs and is included in the owner's equity, the portion previously included in the owner's equity shall, when disposing of a long-term equity investment measured by employing the equity method, be transferred to the current profits and losses according to a certain proportion.
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