| 释义 |
equity method
释义
股权法：会计学中用于处理对联营企业投资的方法。
例句
1·Approved accounting methods of enterprise merger include purchase method and equity method .
对企业合并进行会计核算主要有购买法和权益结合法。
2·There are two methods of accounting for investments in stock: (1) the cost method and (2) the equity method .
股票投资有两种会计核算方法：（1）成本法（2）权益法。
3·If the investor can exercise a significant influence in a long-term investment situation, the equity method must be used.
如果投资者在长期投资的情况下，可以行使重要影响，则需使用权益法。
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