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Chinees

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equity method

Vertaling van "equity method" in Chinees

权益法

产权法

转权益法

Long-term equity investment control according to the presence of the use of cost accounting method or the equity method accounting.

长期股权投资根据有无控制权采用成本法核算或权益法核算。

How to prepare adjustment voucher for transfer of cost method to equity method

如何生成成本法转权益法调整凭证

Share in net assets/equity of joint ventures accounted for using the equity method

使用产权法核算的合办事务净资产/产权中所占份额

This is an important basis for the automatic generation of equity type offset entries, and the automatic transfer of cost method to equity method of a report.

这是系统权益类抵销分录自动生成，以及报表成本法自动转权益法的重要依据。

You can choose to generate adjustment vouchers for "transfer of cost method to equity method" for current company and its lower level company (or companies) as needed.

您可以根据需要选择对本单位及下级单位生成"成本法转权益法"的调整凭证。

If required, the company with new accounting system can prepare adjustment vouchers for transfer of cost method to equity method here.

使用新会计制度的单位，可以根据需要在这里生成成本法转换为权益法的调整凭证。

Return on long-term equity investment accounted with the equity method

权益法核算的长期股权投资收益

Shares investment and other investments shall be accounted for by cost method or equity method respectively, in accordance with different situation.

股票投资和其他投资应当根据不同情况，分别采用成本法或权益法核算。

Under the equity method, the invested unit will be reclassified into shares that are enjoyed by profit or loss in other comprehensive income

权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额

If the equity investment adopts equity method accounting, the cash bonus obtained from the invested entity shall be presented.

若股权投资采用权益法核算，还应列示从被投资单位分得的现金红利。

In the consolidation scheme template provided by the system, offset algorithm of equity method and cost method are provided respectively considering the different accounting processing methods for long-term equity investment and equity investment income of parent company.

在系统提供的合并方案模板中，针对母公司长期股权投资和权益类投资收益的会计处理方法的不同，提供了分别适用于权益法和成本法抵销算法。

For the remaining cost or equity method investments for which we determine fair value, we estimate the fair value using all available information and consider the range of potential inputs including discounted cash flow models, transaction prices, trading multiples of comparable public companies, and entry level multiples.

对于我们确定公允价值的剩余成本或权益法投资，我们使用所有可用信息估计公允价值，考虑潜在输入范围，包括贴现现金流量模型，交易价格，同类上司公司的交易倍数，以及入门级倍数。

For other comprehensive income of the original equity investment recognized due to the use of equity method for accounting, the accounting treatment should be made using the same basis as that of the direct disposition of related assets and liabilities upon the termination of using equity law for accounting.

原股权投资因采用权益法核算而确认的其他综合收益，应当在终止采用权益法核算时采用与被投资单位直接处置相关资产或负债相同的基础进行会计处理。