同学你好,你的理解没有错,但是老师这么对比的前提,其实是母公司三种方法下cash都减去了相同的金额的前提下的 那确实是Equity method下需要加上investment,而consolidation method下则需要增加子公司的total asset以及GW了 添加评论 0 0 1 回答 0 关注 123 浏览 我要回答 关注问题 相关问题 证书课 CFA Level I C...
equity，英语单词，主要用作名词，作名词时意为“公平，公正；资产净值；普通股；衡平法”等。单词释义 英 [ˈekwəti] 美 [ˈekwəti] n. 公平，公正；资产净值；普通股；衡平法 [ 复数 equities ]短语搭配 private equity 私募股权；私人股本 equity investment 产权投资；股本投资 equity financing ...
PIPE(Private Investment in Public Equity)是一种投资策略,它指的是私募股权投资已上市公司的股份。这种投资方式允许投资者以非公开方式直接认购或受让上市公司的普通股、优先股或可转债等,通常以一定折价或附带某些权利的形式进行。PIPE投资的主要特点包括: 1. 投资对象为上市公司,可以通过定向增发、协议转让、可转债...
In the absence of an explicit agreement to calculate based on the time of investment, courts tend to adopt the time when the investor claims their rights. However, some courts do not specify the calculation time in their ju...
equity method investment 青云英语翻译 请在下面的文本框内输入文字,然后点击开始翻译按钮进行翻译,如果您看不到结果,请重新翻译! 翻译结果1翻译结果2翻译结果3翻译结果4翻译结果5 翻译结果1复制译文编辑译文朗读译文返回顶部 权益法投资 翻译结果2复制译文编辑译文朗读译文返回顶部...
【定义1】 Equity methodis a method of accounting whereby the investment isinitially recorded at costand adjusted thereafter for thepost-acquisition changein the investor's share of net assets of the associate. 【定义2】If there is "dividend income/received from the associate" in Parent's individ...
E、Project Judgment Method: Mainly through due diligence, including legal, human resources, finance, industry analysis, product technology, etc. to comprehensively judge. Post-investment Management After any project is invested, it must be managed. If it is not managed, there will be problems. Man...
B Majority, Active Investments (greater than 50%ownership)C Minority, Passive Investments(less than 20% ownership)A Held as Current Assets, “Marketable Securities”Held as “Long-term Investments”The Accounting for Investments Depends on (1)The Purpose of the Investment and the (2) The ...
Equity method指的是权益法,是指长期股权投资按投资企业在被投资企业权益资本中所占比例计价的方法。长期股权投资采用权益法时,除增加、减少因股权影响长期股权投资而引起的账面价值的增减变动外,被投资企业发生利润或亏损,相应要增加或减少投资企业长期股权投资的账面价值。The equity method is an accounting technique ...
The consolidation method records “investment insubsidiary” as an asset on the parent company’s balance sheet, while recording an equal transaction on the equity side of the subsidiary’s balance sheet. The subsidiary’s assets, liabilities, and all profit and loss items are combined in the co...