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本文就长期股权投资采用权益法情况下有关投资企业与被投资企业商品劳务的顺销和逆销相关的投资收益确认的处理进行研究。在采用权益法核算情况下,顺销形成的存货中包含的对方实现利润对被投资企业当期净利润不存在影响,投资企业确认投资收益时不需要进行调整;逆销情况下则需要调减应确认的投资收益。本文认为权益法核算下确认投资收益时,没有必要要求对顺销和逆销对投资收益确认的影响进行处理;如果进行抵减处理,在顺销情况下也不应抵减投资收益,而应抵减相应的销售收入和销售成本。
In this paper, the long-term equity investment under the equity method of investment enterprises and investee enterprises of goods and services of the reverse and reverse sales of investment income to confirm the treatment. In the case of using the equity method, the profit realized by the other party contained in the inventory formed in the normalization does not have an impact on the current net profit of the invested enterprise, and the investment enterprise does not need to make adjustments in confirming the investment income; in the case of reverse purchase, Confirmed investment income. In this paper, it is considered that it is unnecessary to require the treatment of the influence of the deduction of investment income and the return on investment when the investment income is recognized under the equity method. If the offsetting treatment is carried out, Offset the corresponding sales revenue and cost of sales.