...会计准则；权益法；成本法；公允价值 [gap=705]Key words：Long-term equity investment; accounting principle; Equity method;cost method; fair value ...
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complex equity method 复杂权益法 ; 权益法
simple equity method 简单权益法
equity method of accounting [会计] 权益会计法
incomplete equity method 完全权益法
equity method of valuation 净值估价法
Reduced Total Equity Method 抵减总权益法
partial equity method 不完全权益法
" This new accounting standards determine the initial investment cost for long-term equity investment. the cost method and equity method application are briefly discussed.
本文针对新企业会计准则中长期股权投资确定初始投资成本,成本法和权益法的运用进行了简要的探讨。
参考来源 - 浅析长期股权投资成本法与收益法的运用与转换·2,447,543篇论文数据，部分数据来源于NoteExpress
以上来源于: WordNet
Approved accounting methods of enterprise merger include purchase method and equity method.
对企业合并进行会计核算主要有购买法和权益结合法。
There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method.
股票投资有两种会计核算方法：（1）成本法（2）权益法。
If the investor can exercise a significant influence in a long-term investment situation, the equity method must be used.
如果投资者在长期投资的情况下，可以行使重要影响，则需使用权益法。
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