长期股权投资
释义:
一个会计科目,在资产负债表中作资产项,用来表示投资者长期持有被投资方的股份而获得的所有权利益。
An accounting item on the asset side of a company's balance sheet that represents the ownership interest possessed by shareholders for more than one year in a corporation, as opposed to bonds.
相关知识:
在海外投资保险中,投资者的长期股权投资科目可用作可保利益和损失的核定。
衍生词条:
海外投资股权保险
overseas equity investment insurance