Long-term investment on stocks

The calculation of long-term investment on stocks is a difficult part in accounting process, the method of which can be divided into cost method and equity method.

长期股权投资是会计核算中的难点之一，其核算方法可以分为成本法和权益法。

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The Calculation Method Adopted in the Cost Method of Long-term Investment on Stocks

长期股权投资成本法的核算

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What's more, to shareholders of nonnegotiable shares, the consideration or compensation they pay to shareholders of negotiable shares should be taken as the cost of long-term equity investment on stocks.

对于非流通股股东而言，对其支付对价或补偿应该作为股权投资的投资成本，对于采用权益法核算的非流通股股东应该重新确定股权投资差额；

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At the same time, buying long depressed Japanese stocks has emerged as one of the top investment themes of 2011, on the assumption that an uneven global recovery and rising inflation will push up equity values.

与此同时，购买长期疲软的日本股票已成为2011年最佳投资主题之一，依据的假设是全球经济复苏不均衡以及通胀不断上升将推高股票价值。

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