长期股权投资差额分析

股权投资差额的本质是被投资单位净资产计价偏低或存在商誉,通过对股权投资差额、合并价差、商誉三者的比较分析,可以正确理解股权投资差额的实质。投资企业通常对股权投资差额进行摊销调整,消除由于被投资单位利润虚增而对投资企业利润的影响。现阶段对股权投资差额的摊销是出于谨慎性原则考虑,但存在着不合理性。本文拟对股权投资差额会计处理进行简要评析,并提出了一些想法和建议。

Analysis of Equity Investment Difference

The existence of equality investment difference was caused by the underestimation of the net assets in the investing enterprise or the existence of goodwill. Through comparative analysis among the equality investment difference, goodwill and purchase discrepancy,the essence of the equity investment difference can be understood correctly. Investor usually amortizes equity investment difference to dispel the affect on the profit, which caused by profit inflating of investing enterprise. The amortization to equity investment difference is in consideration of prudent principle at present, but the method has irrationality in a sense. This paper proceeds the brief evaluation of the method and puts forward of ideas and suggestions.