长期股权投资(Long-term investment on stocks)是指通过投资取得被投资单位的股份。企业对其他单位的股权投资,通常视为长期持有,以及通过股权投资达到控制被投资单位,或对被投资单位施加重大影响,或为了与被投资单位建立密切关系,以分散经营风险。
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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.
If you're investing with a long time horizon, having an equity bias makes sense; stocks go up in the long run.
如果进行长线投资,且存在股权偏好,那么从长期看,股票是上涨的
The take-aways are that an equity bias is an absolutely sensible underpinning for investors with long time horizons but that diversification is important.
对于长期投资者来说,股权偏好的存在,是长期投资获利的重要基础,但是分散投资也很重要
Two tenets, an equity bias for portfolios with a long time horizon and diversification.
两个原则,长期投资中的股权偏好,以及分散投资
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