按 照《企业会计准则—投资》规定 :“长期股权投资采用权益法时 ,投资企业的投资成本与应享有被投资单位所有者权益份额之间的股权投资差额 ,按一定期限平均摊销 ,计入损益。”为了准确核算损益 ,进行股权投资时 ,必须准确计算投资成本和股权投资差额。然而目前很多会计讲座中 According to the “Accounting Standards for Business Enterprises - Investment”, when “Equity Method of Long-term Equity Investment” is adopted, the equity investment difference between the investment cost of the invested enterprise and the share of the owner’s equity of the investee should be averagely amortized over a certain period of time, Profit and loss. "In order to accurately calculate the profit and loss, equity investment, you must accurately calculate the investment cost and equity investment balance. However, many accounting lectures