| 股权投资差额核算辨析 |
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| 引用本文： | 吕永华.股权投资差额核算辨析[J].湖北财经高等专科学校学报,2005,17(6):39-40. |
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| 作者姓名： | 吕永华 |
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| 作者单位： | 湖北大学,财务处,湖北,武汉,430062 |
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| 摘 要： | 我国会计准则关于股权投资差额核算方式存在一定问题，了解国际的通行做法，有助于中国对股权投资差额的核算与国际会计接轨。
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| 关 键 词： | 股权投资差额 会计准则 商誉 |
| 文章编号： | 1009-170X（2005）06-0039-02 |
| 收稿时间： | 06 6 2005 12:00AM |
| 修稿时间： | 2005-06-06 |
The Stock Right vestment Balance Check Discrimination Analysis |
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| LIU Yong-hua.The Stock Right vestment Balance Check Discrimination Analysis[J].Journal of Hubei College of Finance and Economics,2005,17(6):39-40. |
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| Authors: | LIU Yong-hua |
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| Institution: | Hubei College of Finance and Economic, Wuhan, Hubei 430077 China |
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| Abstract: | The stock right investment balance check method in accounting standard of our country exists some problems and understanding international normal doing method redounds to our check method following strit with international accounting. |
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| Keywords: | stock right investment balance accounting atandard commercial reputation |
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