equity method
常見(jiàn)例句
- Understand the effects of dividends received and investee income on the financial statements of the investor under the equity method.
了解在權(quán)益法下收到的股利與被投資方收入對(duì)投資方的財(cái)務(wù)報(bào)表的影響。 - Based on the features of the equity method and in terms of the concrete examples, this article explores how to solve these difficulties in accounting treatment of investors.
因此,本文從權(quán)益法的核算特點(diǎn)出發(fā),結(jié)合具體示例,對(duì)投資企業(yè)在核算中面臨的會(huì)計(jì)處理的難點(diǎn)問(wèn)題進(jìn)行了探討。 - As for investment standard, the equity method of accounting for a long term investment in stock is very complex, so that accounting practices of this method have many difficulties.
對(duì)于投資準(zhǔn)則,特別是在權(quán)益法下,由于其核算較為復(fù)雜,導(dǎo)致在實(shí)務(wù)操作上出現(xiàn)較多困難。 - Sony Ericsson, the joint venture in which Ericsson (NASDAQ:ERIC) has 50% of the shares and is accounted for according to the equity method, today reports its Q4 and full year 2011 results.
ENGADGET: Sony Ericsson swallows $317 million pre-tax loss as end draws near - Moreover, the convoluted method of determining what common equity is reinforces the belief that no one really knows, or can calculate, what capital is by looking at a bank statement.
FORBES: Fed Shocks Small Banks With Basel Proposal, 2,000 Banks Could Disappear - My Lynch-based method also likes financial intermediaries to have an equity-to-assets ratio of at least 5% and a return on assets of at least 1%.
FORBES: Magazine Article 返回 equity method