投资差额 meaning in Chinese
differential investment
Examples
- On the handling of the stock investment balance
试论股权投资差额的处理 - The issues of equity investment difference and consolidated difference
股权投资差额与合并价差相关问题辨析 - The equity investment difference should be amortized over the investment period , if any , as stipulated in the investment contract
股权投资差额的摊销期限，合同规定了投资期限的，按投资期限摊销。 - In view of the " consolidation difference " occurred on the consolidated statement , analyzes the difference of interest investment , consolidation difference and goodwill in detail
针对合并会计报表中“合并价差”的列示，详细分析了股权投资差额、合并价差、合并商誉的实质构成及其三者的关系。 - When it changes the accounting treatments for long - term equity investments from the cost method to the equity method as a result of additional investments , the investing enterprise should regard the book value of the equity investment as the new initial cost of investment when it actually has control , joint control or significant influence over the invested enterprise . the difference between the new cost of investment and the enterprise ' s share of owets ' equity of the invested enterprise should be treated as an equity investment difference and be amortized ad income or losses as specified in this system
五)企业因追加投资等原因对长期股权投资的核算从成本法改为权益法，应当自实际取得对被投资单位控制、共同控制或对被投资单位实施重大影响时，按股权投资的账面价值作为初始投资成本，初始投资成本与应享有被投资单位所有者权益份额的差额，作为股权投资差额，并按本制度的规定摊销，计入损益。