| 成本法和权益法在企业投资中的应用 |
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| 引用本文： | 施萍.成本法和权益法在企业投资中的应用[J].林业科技情报,2001,33(3):65-66. |
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| 作者姓名： | 施萍 |
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| 作者单位： | 哈尔滨铁路公安局机动车辆安全技术检测站 |
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| 摘 要： | 作者详细论述成本法和权益法在企业投资中该如何应用,阐明了投资者与被投资者之间的关系;并利用成本法和权益法的条件及如何变换使用两法,为投资企业和被投资企业在资产运作过程中提供了法律依据。
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| 关 键 词： | 权益变动 相关跌价 减值准备 追溯调整法 |
| 修稿时间： | 2001年7月30日 |
Cost low and the low of rights and interests applying in corporation investment |
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| Shi Ping.Cost low and the low of rights and interests applying in corporation investment[J].Forestry Science and Technology Information,2001,33(3):65-66. |
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| Authors: | Shi Ping |
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| Institution: | Harbin railroad police security bureau motor vehicle safety and technique inspecting station |
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| Abstract: | Author states the relation between investor and receiver based on the cost low and the low of rights and interests in enterprise investment, and works out correlative items from the cost low and the low of rights and interests. It gives legal warranty to enterprises in capital investment course. |
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| Keywords: | rights and interests changing correlation depreciation devalue prepare backward adjustment |
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