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权益法 权益法是适用于长期股权投资的一种会计核算方法。根据这一方法，投资企业要按照其在被投资企业拥有的权益比例和被投资企业净资产的变化来调整“长期股权投资” 帐户的帐面价值。使用这种方法时，投资企业应将被投资企业每年获得的净损益按投资权益比例列为自身的投资?
Equity method The equity method is an accounting method applicable to long-term equity investments. According to this method, the investment company adjusts the book value of the “long-term equity investment” account according to the proportion of its equity owned by the invested enterprise and the net assets of the invested enterprise. When using this method, the investment enterprise should regard the net profit and loss obtained annually by the invested enterprise as its own investment according to the proportion of investment equity?