If there are additional investments or disinvestments, the cost of the long-term equity investment shall be adjusted. 追加或收回投資應當調整長(cháng)期股權投資的成本。
If the investor can exert significant influence over the investee, they should employ the cost method to account for the Long Term Stock Equity Investment. 投資企業(yè)能夠對被投資單位實(shí)施控制的長(cháng)期股權投資，采用成本法核算。
