一、会计核算(一)概述《小企业会计制度》规定,投资企业对被投资单位具有控制、共同控制或重大影响的,其长期股权投资会计核算应当采用权益法。体现从简原则,小企业采取的是简化权益法。具体来讲,其一是不要求核算股权投资差额及其摊销;其二是不需要计提长期投资跌价准备;其三是不考虑被 I. Accounting (I) Overview The Accounting System for Small Enterprises stipulates that when the invested enterprise has control, joint control or significant influence over the investee, the equity method should be adopted for its long-term equity investment accounting. Reflect the principle of Jane, small business is to simplify the equity method. Specifically, one of them does not require accounting for the equity investment difference and its amortization; the other is that it does not need to make provision for long-term investment price falling; the third is not to consider