Position: Home > Articles > Cost low and the low of rights and interests applying in corporation investment
Forestry Science and Technology Information
2001,33
(3)
67-68
成本法和权益法在企业投资中的应用
作 者：
施萍
单 位：
哈尔滨铁路公安局机动车辆安全技术检测站
关键词：
权益变动;相关跌价;减值准备;追溯调整法
摘 要：
作者详细论述成本法和权益法在企业投资中该如何应用,阐明了投资者与被投资者之间的关系;并利用成本法和权益法的条件及如何变换使用两法,为投资企业和被投资企业在资产运作过程中提供了法律依据。
译 名：
Cost low and the low of rights and interests applying in corporation investment
作 者：
Shi Ping (Harbin railroad police security bureau motor vehicle safety and technique inspecting station)
关键词：
rights and interests changing;;correlation depreciation;;devalue prepare;;backward adjustment
摘 要：
Author states the relation between investor and receiver based on the cost low and the low of rights and interests in enterprise investment, and works out correlative items from the cost low and the low of rights and interests. It gives legal warranty to enterprises in capital investment course.
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