會計英語怎麼翻譯長期股權投資

A. 有人有會計科目名稱的英文翻譯嗎

請參見--會計科目名稱對照表
http://wenku..com/view/d721b5faf705cc17552709f0.html
http://wenku..com/view/9da3c1a8dd3383c4bb4cd2c2.html

B. 翻譯：長期股權投資的核算方法有兩種：一是成本法；二是權益法。成本法是指長期股權投資按投資成本計價的

Accounting for long-term equity investments in two ways: First, the cost method; the second is the equity method .The cost law is refers to the long-term stockholder's rights investment according to the cost of investment valuation method .The equity method refers to the initial investment cost in to ,After investing enterprise enjoys according to the invested entity of the owner's equity share of the changes of the book value of the investment adjustment methods.Under cost method,the book value of the long-term equity investment generally remain unchanged ;Under the equity method,the book value of the long-term equity investment with the owners' equity of the invested entity changes those changes.Under cost method,after receiving cash dividend when confirmed investment income;Under the equity method,in the invested entity issuing cash dividends declared press should share part write-downs investment book value.In certain situations, with investment enterprise in the equity of the invested entity in certain degree change, need to convert accounting methods.