本文在归类整理投资期投资收益计算公式基础上，主要阐述成本法下长期股权投资的核算技巧。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
如果你进行长线投资，存在股权偏好是合理的，那么从长期看，股票是上涨的。
If you're investing with a long time horizon, having an equity bias makes sense, stocks go up in the long run.
该法案的反对者表示，附股权益是一项有风险的长期投资，理应享受资本所得税的对待。
Opponents of the bill say that carried interest deserves capital-gains treatment because it is a long-term investment and carries risk.
然而随着收益率走低，投资者们还会继续追捧(长期)国债吗，还是会转而关注其他股权类资产呢？
But with lower yields, will investors continue to dabble in bonds, or will they switch their attention to other equity-like assets?
股权是最佳长期投资的论调不再令人信服。
The argument that shares are the best investment for the long run no longer sounds quite so convincing.
确定股权回报率是进行长期投资决策的关键步骤，但在现实非理性世界中难以直接运用传统财务理论所推荐的资本资产定价模型来确定股权回报率。
To set rate of equity returns is a critical step for long-term investment decisions, but in a realistic irrational world, its not easy to do that using CAPM familiar in standard financial theory.
确定股权回报率是进行长期投资决策的关键步骤，但在现实非理性世界中难以直接运用传统财务理论所推荐的资本资产定价模型来确定股权回报率。
To set rate of equity returns is a critical step for long-term investment decisions, but in a realistic irrational world, its not easy to do that using CAPM familiar in standard financial theory.
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