Taxpaying Adjustment and Accounting Treatment of Long - term Stock Right Investment Profit Based on Rights and Interests Method
Author(s): Guan Xincheng
Pages: 101-103
Year: 2005 Issue: 1
Journal: JOURNAL OF HUNAN BUSINESS COLLEGE
Keyword: 权益法; 长期股权投资收益; 纳税调整; 会计处理;
Abstract: 本文探析了企业对按权益法核算的长期股权投资所产生的股权投资差额摊销、持有期间投资收益和股权转让处置损益的纳税调整及会计处理.
Pages: 101-103
Year: 2005 Issue: 1
Journal: JOURNAL OF HUNAN BUSINESS COLLEGE
Keyword: 权益法; 长期股权投资收益; 纳税调整; 会计处理;
Abstract: 本文探析了企业对按权益法核算的长期股权投资所产生的股权投资差额摊销、持有期间投资收益和股权转让处置损益的纳税调整及会计处理.
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