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一、股权投资差额与合并价差的关系 根据财政部颁布的《企业会计准──投资》及其指南，股权投资差额是指采用权益法核算长期股权投资时，投资成本与享有被投资单位所有者权益份额的差额，用公式表示：股权投资差额＝投资成本－投资对被投资企业所有者权益×投资持股比例。股权
I. Relationship between Equity Investment Difference and Consolidation Spread According to the “Accounting Standard for Business Enterprises - Investment” and its guideline promulgated by the Ministry of Finance, the equity investment difference refers to the difference between the investment cost and the owner of the investee when the equity method is used to calculate the long-term equity investment. Equity share of the difference, expressed in the formula: equity investment difference = investment costs - investment in the ownership of the invested enterprise × investment holding ratio. Equity