聯營企業投資應按照權益法核算，合營企業投資應按照比例合併法核算合併報表

聯營企業投資應按照權益法核算，合營企業投資應按照比例合併法核算

合併報表中聯營及合營企業的股權投資應按照權益法核算

合併報表中，聯營企業投資應按照權益法核算，合營企業投資可按照權益法或比例合併法核算

結果 (英文) 1:

Contact camp enterprise investments shall be accounted for under the equity method, investment of the joint venture shall be accounted for according to the proportional consolidation methodConsolidated financial statements in the United camp and joint venture equity investments shall be accounted for under the equity methodIn the consolidated financial statements, contact camp enterprise investments shall be accounted for under the equity method, investment of the joint venture can be accounted for in accordance with the equity method or the proportional consolidation method

結果 (英文) 2:

Investment in associates should be in accordance with the equity method, joint ventures should be in accordance with the proportional consolidation method of accounting in the consolidated statements of equity in associates and joint ventures accounted for using the equity method investment should be consolidated statements, investments in associates should be accounted for under the equity method, joint ventures can accounting in accordance with the equity method or proportionate consolidation

結果 (英文) 3:

Luen camp should be invested enterprises under the equity method of accounting, the joint venture investment should be in accordance with the scale with consolidated financial statements accounting method

Luen camp and joint venture equity investment should be according to the equity method of accounting. The consolidated financial statements, Luen business investment should be under the equity method of accounting, the joint venture investment can be according to the equity method or scale merger accounting method