股权投资差额及后续追加投资差额的会计处理

股权投资差额是指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。企业采用权益法核算长期股权投资,初次投资时产生的股权投资差额进行了摊销或者计入了资本公积,后来企业又追加投资产生新的股权投资差额,应结合初次投资产生的股权投资差额一并考虑,分别按与初次投资时产生的股权投资差额方向相同与否进行处理。

Shareholders Equity Investment Balance and Follow up to the Accounting Treatment of Investment balance

Shareholders equity investment balance means the balance between original investment cost and obtain rights and interests share from invested company when the long period of investment balance adopts the accounting method of rights and interests. The corporation adopts the methods to account the long period of shareholders equity investment. First, the balance is added to capital base or amortized. Then in the case of corporation follows up to the accounting treatment of investment balance, it should consider first shareholders equity investment balance and deals with them according to the balance direction.