| 长期股权投资追溯调整账务处理简便方法 |
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| 引用本文： | 张宏婧,刘兰海,李红梅. 长期股权投资追溯调整账务处理简便方法[J]. 东北电力学院学报, 2005, 25(3): 25-28 |
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| 作者姓名： | 张宏婧 刘兰海 李红梅 |
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| 作者单位： | 东北电力学院经济管理学院,吉林,吉林,132012;北华大学人文学院,吉林,吉林,132012;东北电力培训中心,辽宁,大连,116000 |
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| 摘 要： | 作为会计政策变更账务处理的一个重点，追溯调整法具体账务的处理过程比较繁琐，容易出错。本文介绍了一个追溯调整法账务处理的技巧，并以长期股权投资由成本法转变为权益法的追溯调整业务为例，详细地演示了简便方法运用的过程。
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| 关 键 词： | 追溯调整法 长期股权投资 简便账务处理 |
| 文章编号： | 1005-2992（2005）03-0025-04 |
| 收稿时间： | 2004-12-15 |
| 修稿时间： | 2004-12-15 |
A Simple Method of Retroactive Adjustment of the Account of the Long Term Investment of Shares |
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| ZHANG Hong-jing,LIU Lan-hai,LI Hong-mei. A Simple Method of Retroactive Adjustment of the Account of the Long Term Investment of Shares[J]. Journal of Northeast China Institute of Electric Power Engineering, 2005, 25(3): 25-28 |
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| Authors: | ZHANG Hong-jing LIU Lan-hai LI Hong-mei |
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| Abstract: | The method of retroactive adjustment of account is a focal point of accounting policies'changing. But it is too heavy and complicated and inclined to be wrong. In this article,we introduce a special technique to handle it and give a demonstration in detail by the example of accounting adjustment for the changing from cost rules to equity rules. |
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| Keywords: | Recroactive adjustment Long term investment of shares Simple methods of accounting |
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