《企业会计准则——投资》规定:长期股权投资采用权益法核算时,投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的差额,作为股权投资差额,按一定期限平均摊销,计入损益。在母公司编制合并报表时,母公司对子公司的长期股权投资与应享有的子公司所有者权益之差在合? According to “Accounting Standard for Business Enterprises - Investment”, when the long-term equity investment is accounted for using the equity method, the difference between the initial investment cost of the invested enterprise and the share of owners’ equity of the investee should be treated as the equity investment difference, Sales are credited to profit or loss. When the parent company prepares consolidated statements, what is the difference between the long-term equity investment of the parent company and the subsidiary company owner’s equity that the parent company should enjoy?