掌握长期投资核算中两种方法的两个“不变”数额哈尔滨工业大学刘玉企业在进行长期的股票投资时，根据投资企业拥有的股权在被投资企业股权中的比例不同，采取两种不同的核算方法─—成本法和权益法。成本法和权益法是两种性质、方法完全不同的核算过程。它们在核算过程中... Two long-term investment accounting to grasp the two methods of “constant” amount of Harbin Institute of Technology Liu Yu enterprises in the long-term stock investment, according to the investment company owned equity stake in the invested companies in different proportions, to take two different Accounting method ─ ─ cost method and equity method. Cost method and equity method are two kinds of nature and method of completely different accounting process. They are in the accounting process ...