摘要
权益法是长期股权投资核算的重要方法。本文在分析完全权益法和不完全权益法差异的基础上 。
Equity method is an important method of examining and calculating long investment. This article is based on the analysis of the differences between the complete and the incomplete equity methods. It probes into the essential principles of making the consolidated financial statement and its influence.
出处
《陕西工学院学报》
2000年第1期44-47,共4页
Journal of Shaanxi Institute of Technology
