周周记（二）：财务会计学习（8）

摘要：长期股权投资是指投资方对被投资单位实施控制、重大影响的权益性投资，以及对其合营企业的权益性投资。此外，投资方对被投资单位不具有控制、共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资也属于长期股权投资的范畴。 Long-term e

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长期股权投资

Long-term Equity Investments

1.定义与范围

1.Definition and Scope

长期股权投资是指投资方对被投资单位实施控制、重大影响的权益性投资，以及对其合营企业的权益性投资。此外，投资方对被投资单位不具有控制、共同控制或重大影响，并且在活跃市场中没有报价、公允价值不能可靠计量的权益性投资也属于长期股权投资的范畴。 Long-term equity investments refer to equity investments in which the investor exercises control or significant influence over the investee, as well as equity investments in joint ventures. Additionally, equity investments in which the investor does not have control, joint control, or significant influence over the investee, and for which there is no quoted price in an active market and the fair value cannot be reliably measured, also fall within the scope of long-term equity investments.

初始计量

Initial Measurement

同一控制下企业合并形成的长期股权投资

Long-term Equity Investments Formed by Business Combinations under Common Control 合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照被合并方所有者权益在最终控制方合并财务报表中的账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的，调整留存收益。

If the combining entity pays cash, transfers non-cash assets, or assumes liabilities as the consideration for the combination, it shall measure the initial investment cost of the long-term equity investment based on the share of the book value of the investee's equity in the consolidated financial statements of the ultimate controlling party on the combination date. The difference between the initial investment cost of the long-term equity investment and the book value of the cash paid, non-cash assets transferred, and liabilities assumed shall be adjusted to capital reserve; if the capital reserve is insufficient, retained earnings shall be adjusted.

非同一控制下企业合并形成的长期股权投资

Long-term Equity Investments Formed by Business Combinations Not under Common Control

购买方应当按照确定的企业合并成本作为长期股权投资的初始投资成本，企业合并成本包括购买方付出的资产、发生或承担的负债、发行的权益性证券的公允价值之和。

The acquirer shall measure the initial investment cost of the long-term equity investment based on the determined cost of the business combination, which includes the fair value of the assets given up, liabilities incurred or assumed, and equity securities issued by the acquirer.

以企业合并以外的方式取得的长期股权投资

Long-term Equity Investments Acquired by Means Other Than Business Combinations

以支付现金取得的长期股权投资，应当按照实际支付的购买价款作为初始投资成本，包括与取得长期股权投资直接相关的费用、税金及其他必要支出。以发行权益性证券取得的长期股权投资，应当按照发行权益性证券的公允价值作为初始投资成本。

Long-term equity investments acquired by paying cash shall be measured at the actual purchase price paid, including fees, taxes, and other necessary expenses directly related to the acquisition of the long-term equity investment. Long-term equity investments acquired by issuing equity securities shall be measured at the fair value of the equity securities issued.

后续计量

Subsequent Measurement

成本法

Cost Method

适用于投资方能够对被投资单位实施控制的长期股权投资。采用成本法核算的长期股权投资应当按照初始投资成本计价。追加或收回投资应当调整长期股权投资的成本。被投资单位宣告分派的现金股利或利润，应当确认为当期投资收益。

The cost method is applicable to long-term equity investments in which the investor can exercise control over the investee. Long-term equity investments accounted for using the cost method shall be measured at the initial investment cost. Any additional investment or recovery of investment shall adjust the cost of the long-term equity investment. Cash dividends or profits declared by the investee shall be recognized as investment income for the current period.

权益法

Equity Method

适用于投资方对被投资单位具有共同控制或重大影响的长期股权投资。在权益法下，长期股权投资的初始投资成本大于投资时应享有被投资单位可辨认净资产公允价值份额的，不调整长期股权投资的初始投资成本；长期股权投资的初始投资成本小于投资时应享有被投资单位可辨认净资产公允价值份额的，其差额应当计入当期损益，同时调整长期股权投资的成本。投资企业取得长期股权投资后，应当按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。

The equity method is applicable to long-term equity investments in which the investor has joint control or significant influence over the investee. Under the equity method, if the initial investment cost of the long-term equity investment is greater than the investor's share of the fair value of the investee's identifiable net assets at the time of investment, the initial investment cost shall not be adjusted. If the initial investment cost is less than the investor's share of the fair value of the investee's identifiable net assets, the difference shall be recognized in profit or loss for the current period and the cost of the long-term equity investment shall be adjusted accordingly. After obtaining the long-term equity investment, the investing entity shall recognize investment income or loss and adjust the carrying amount of the long-term equity investment based on its share of the investee's net profit or loss.

核算方法的转换

Conversion of Accounting Methods

成本法转权益法

Conversion from Cost Method to Equity Method

因处置投资等原因导致对被投资单位由能够实施控制转为具有重大影响或与其他投资方一起实施共同控制的，应当由成本法核算改为权益法核算。在个别财务报表中，应按处置投资的比例结转应终止确认的长期股权投资成本。

If, due to the disposal of investment or other reasons, the investor's ability to control the investee changes to having significant influence or joint control with other investors, the accounting method shall be changed from the cost method to the equity method. In individual financial statements, the cost of the long-term equity investment to be derecognized shall be transferred proportionally to the investment disposed of.

权益法转成本法

Conversion from Equity Method to Cost Method

因追加投资等原因导致原持有的对联营企业或合营企业的投资转变为对子公司投资的，应将权益法改为成本法核算。

If, due to additional investment or other reasons, the original investment in an associate or joint venture changes to an investment in a subsidiary, the accounting method shall be changed from the equity method to the cost method.

2.减值与处置

2.Impairment and Disposal

减值

Impairment

长期股权投资在资产负债表日存在可能发生减值的迹象时，其可收回金额低于账面价值的，应当将该长期股权投资的账面价值减记至可收回金额，减记的金额确认为减值损失，计入当期损益，同时计提相应的资产减值准备。长期股权投资减值损失一经确认，在以后会计期间不得转回。

If there are indications that a long-term equity investment may be impaired on the balance sheet date and its recoverable amount is lower than its carrying amount, the carrying amount of the long-term equity investment shall be written down to the recoverable amount. The amount written down shall be recognized as an impairment loss and included in profit or loss for the current period, and corresponding impairment provisions shall be made. Once an impairment loss on a long-term equity investment is recognized, it shall not be reversed in subsequent accounting periods.

处置

Disposal

处置长期股权投资时，应将长期股权投资的账面价值与实际取得价款的差额，计入当期损益（投资收益）。采用权益法核算的长期股权投资，因被投资单位除净损益、其他综合收益和利润分配以外所有者权益的其他变动而计入所有者权益的，处置该项投资时应当将原计入所有者权益的部分按相应比例转入当期损益（投资收益）。

When disposing of a long-term equity investment, the difference between the carrying amount of the long-term equity investment and the actual proceeds received shall be recognized in profit or loss (investment income). For long-term equity investments accounted for using the equity method, if changes in the investee's equity other than net profit or loss, other comprehensive income, and profit distribution have been included in equity, the portion originally included in equity shall be transferred proportionally to profit or loss (investment income) upon disposal of the investment.

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