什么是股权投资？英文双语对照

股权投资(一般长期)是指通过投资拥有被投资单位的股权，投资企业成为被投资单位的股东，按所持股份比例享有权益并承担责任。 　　狭义的股权投资又指私募股权投资，私募股权投资，即PrivateEquity，简称PE，是指投资于非上市股权，或者上市公司非公开交易股权的一种投资方式。私募股权投资的资金来源，既可以向社会不特定公众募集，也可以采取非公开发行方式，向有风险辨别和承受能力的机构或个人募集资金。 　　【长期股权投资】 　　长期股权投资具有如下特点： 　　1、长期持有； 　　2、获取经济利益，并承担相应的风险； 　　3、除股票投资外，长期股权投资通常不能随时出售； 　　4、长期股权投资相对于长期债权投资而言，投资风险较大。 　　二、长期股权投资的类型 　　长期股权投资依据对被投资单位产生的影响，分为控制、共同控制、重大影响和无控制、无共同控制且无重大影响四种类型。 　　三、长期股权投资成本的确定 　　长期股权投资取得时的成本，是指取得长期股权投资时支付的全部价款，或放弃非现金资产的公允价值，或取得长期股权投资的公允价值，包括税金、手续费等相关费用。长期股权投资的成本确定，包括取得时投资成本的确定和持有期间投资成本的再确定。 　　1、取得时投资成本的确定 　　（1）以支付现金取得的长期股权投资，按支付的全部价款作为投资成本，包括支付的税金、手续费等相关费用。 　　（2）以放弃非现金资产取得的长期股权投资。各种待摊销的费用不能作为非现金资产作价投资。 　　以放弃非现金资产取得的长期股权投资，在会计处理上主要解决如下三个问题： 　　①如何确定长期股权投资的成本； 　　②公允价值与投出的非现金资产账面价值差额的处理； 　　③资本公积准备项目的处理。 　　2、取得投资后投资成本的再确定 　　在投资持有期间内，如发生下列变化，投资成本应作调整： 　　（1）成本法核算的长期股权投资，收到被投资单位分派的属于投资前累积盈余的分配额，冲减投资成本的，其投资成本应按扣除收到的利润或现金股利后的差额作为新的投资成本。 　　（2）取得股权投资后，由于增加或减少被投资单位股份，而使原长期股权投资由成本法改为权益法核算，或由权益法改为成本法核算，则按原投资账面价值作为投资成本。 　　（3）权益法核算的长期股权投资，投资成本与应享有被投资单位所有者权益份额的差额即股权投资差额，作为投资成本的调整，投资成本按调整股权投资差额后的金额确定。 　　四、长期股权投资损益的确认 　　1、投资收益确认的两种观点 　　长期股权投资有两种收益观点，由此产生两种损益确认方法： 　　（1）以收到利润或现金股利时确认收益； 　　（2）按所持股权所代表的所有者权益的增减变动确认收益。 　　2、长期股权投资的成本法 　　（1）成本法的适用范围 　　投资准则中规定，下列情况下应采用成本法核算： 　　①投资企业对被投资单位无控制、无共同控制且无重大影响。 　　②被投资单位在严格的限制条件下经营，其向投资企业转移资金的能力受到限制。 　　（2）成本法的核算方法 　　长期股权投资采用成本法核算的一般程序如下： 　　①初始投资或追加投资时，按照初始投资或追加投资时的投资成本增加长期股权投资的账面价值。 　　②被投资单位宣告分派的利润或现金股利，投资企业按应享有的部分，确认为当期投资收益。 　　3、长期股权投资的权益法 　　（1）权益法的适用范围 　　投资企业对被投资单位具有控制、共同控制或重大影响时，长期股权投资应采用权益法核算。 　　（2）权益法的核算方法 　　长期股权投资采用权益法核算的一般程序如下： 　　①初始投资或追加投资时，按照初始投资或追加投资时的投资成本增加长期股权投资的账面价值。 　　②投资后，随着被投资单位所有者权益的变动而相应调整增加或减少长期股权投资的账面价值。 　　4、成本法与权益法的转换 　　当投资企业对被投资单位的持股比例下降，或其他原因对被投资单位不再具有控制、共同控制和重大影响时，应终止采用权益法，改按成本法核算；反之，当投资企业对被投资单位的持股比例增加，或其他原因对被投资单位具有控制、共同控制和重大影响时，应终止采用成本法，改按权益法。 　　5、股票股利的处理 　　由于股票股利不会使所有者权益总额发生变动，所以不能作为一种收益加以确认，而应在企业的备查账簿中登记所增加的股数。 　　6、可转换公司债券 　　企业购入的可转换公司债券在转换为股份之前，属于债权性质，其会计处理与长期债权投资相同，并计提利息、摊销溢价或折价。行使转换权时，按账面价值结转。 　　7、长期股权投资的处置 　　处置长期股权投资时，按所收到的处置收入与长期股权投资账面价值的差额确认为当期投资损益，同时结转已计提的减值准备。

Equity invests (general and long-term) it is to point to have through investment by the equity of unit of investment, investment company is become by the partner of unit of investment, hold share to scale enjoys rights and interests and assume responsibility by place. The equity investment of narrow sense shows illicit collect equity invests again, illicit collect equity invests, namely PrivateEquity, abbreviation PE, it is to show invest in blame appears on the market equity, perhaps appear on the market company blame trades publicly the means of a kind of investment of equity. The financing source that illicit collect equity invests, can not only to the society already calm public collect, also can take kind of travel of blame fair development, xiang Youfeng discerns nearly and bear the orgnaization of ability or individual collect capital. [long-term equity invests] investment of 　 long-term equity has following characteristics: 1, extended hold; 2, get economic benefit, assume corresponding risk; 3, outside investing except the stock, long-term equity investment cannot sell at any time normally; 4, long-term equity investment invests at long-term creditor's rights relatively, investment risk is bigger. 2, the effect that basis of long-term equity investment checks the type 　 that long-term equity invests to be produced by unit of investment, cent is mixed for control, collective control, major effect without control, without collective control and without major effect 4 sort. 3, the cost when long-term equity investment obtains the affirmatory 　 of cost of long-term equity investment, it is the total cost that points to when to obtaining long-term equity to invest, pay, or the evenhanded value that abandons be not cash assets, or the evenhanded value that acquires long-term equity investment, include the relevant charge such as taxes, poundage. The cost that long-term equity invests is affirmatory, what cost of the investment when including to obtain is decided really and cost invests during hold is again affirmatory. 1, the affirmatory 　 　 that cost invests when obtaining (1) invest in order to pay the long-term equity that cash acquires, regard investment as cost by disbursement total cost, include the relevant charge such as disbursement taxes, poundage. (2) invest in order to abandon the long-term equity that blame cash assets acquires. All sorts of cost that treat amortize cannot invest as evaluate of blame cash assets. Invest in order to abandon the long-term equity that blame cash assets acquires, basically solve 3 following problems on accountant processing: How does ① determine the cost that long-term equity invests; The processing of the balance of value of face of Zhang of blame cash assets of ② evenhanded value and pitching; ③ capital is common the processing that accumulates preparative project. 2, during the again affirmatory 　 that cost invests after acquiring investment is investing hold inside, if produce following change, invest cost to answer to adjust: (1) the long-term equity of cost-or-market method business accounting invests, receive what be allocated by unit of investment to belong to the allocate that surplus accumulates before investment, develop those who reduce investment cost, its invest cost to should press the balance after deducting received gain or cash dividend to regard new investment as cost. (2) after obtaining equity to invest, as a result of increase or decrease by share of unit of investment, and make former long-term equity invests by business accounting of law of rights and interests of cost-or-market method instead, or by business accounting of cost-or-market method of instead of law of rights and interests, regard investment as cost by value of face of original investment Zhang. (3) the long-term equity of business accounting of law of rights and interests invests, investment cost and should enjoy by unit of investment the balance of portion of possessory rights and interests namely equity invests difference, regard investment as the adjustment of cost, investment cost decides by the amount after adjusting equity to invest difference. 4, gains and losses of long-term equity investment identifies 　 　 really 1, long-term equity investment has the 　 of two kinds of viewpoints that yield affirms viewpoint of two kinds of accrual, produce two kinds of increase and decrease to affirm a method from this: (1) accrual affirms in order to receive when profit or cash dividend; (2) the increase and decrease of the possessory rights and interests that holds equity place delegate by place is fluctuant affirm accrual. 2, the 　 of cost-or-market method 　 that long-term equity invests (1) the regulation in the criterion of investment of suitable scope 　 of cost-or-market method, cost-or-market method business accounting should use below following case: ① investment company is controlled to be not being had by unit of investment, without collective control and without major effect. ② is fallen to manage in strict limitative requirement by unit of investment, its are restricted to the ability that invests an enterprise to divert fund. (2) the general program that the investment of long-term equity of 　 of business accounting method of cost-or-market method uses cost-or-market method business accounting is as follows: ① initiative investment or when increasing investment, the Zhang face value that increases long-term equity investment according to initiative investment or the investment cost when increasing investment. The profit that ② is proclaimed to allocate by unit of investment or cash dividend, investment company presses the share that should enjoy, think truly current yield. 3, the 　 of 　 of law of rights and interests that long-term equity invests (1) the company of investment of suitable scope 　 of law of rights and interests is right when the control that be had by unit of investment, collective control or major effect, long-term equity investment should use business accounting of law of rights and interests. (2) the general program that the investment of long-term equity of 　 of business accounting method of law of rights and interests uses business accounting of law of rights and interests is as follows: ① initiative investment or when increasing investment, the Zhang face value that increases long-term equity investment according to initiative investment or the investment cost when increasing investment. After ② invests, as the Zhang face value that change and be adjusted of possessory rights and interests to increase accordingly by unit of investment or reduces long-term equity investment. 4, the changeover 　 of cost-or-market method and law of rights and interests is opposite when investment company by unit of investment hold a scale to drop, or other cause is control, common to be being had no longer by unit of investment when control and major effect, should stop use method of rights and interests, change by cost-or-market method business accounting; Conversely, when investment the enterprise is opposite by unit of investment hold a scale to increase, or other cause is control, common to be being had by unit of investment when control and major effect, should stop use cost-or-market method, change by law of rights and interests. 5, the processing 　 of stock dividend won't make as a result of stock dividend amount of possessory rights and interests happens fluctuant, cannot try to affirm as a kind of accrual so, and a number that the for future reference that should be in an enterprise registers place to increase in Zhang book. 6, before can changing what debenture 　 enterprise purchases to be able to change debenture to be share in changeover, belong to creditor's rights property, its accountant processing and investment of long-term creditor's rights are same, and plan raise price of excessive of accrual, amortize or convert into money. When exercise changes advantageous position, press carry forward of Zhang face value. 7, long-term equity invests deal with 　 deals with when long-term equity invests, deal with by what what receive income and the difference that long-term equity invests Zhang face value think truly current investment gains and losses, at the same time carry forward already plan the preparation reducing a cost that carry.