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初始投资成本

网络InitialInvestment Amount

初始投资成本

初始投资成本

初始投资成本

InitialInvestment Amount

初始投资成本（InitialInvestment Amount）的评估是投资刚开始时的评估工作，相对来说比较容易进行，但是对整个投资过程 …

1

Article 7The price of a long-term equity investment measured by employing the cost method shall be included at its initial investment cost .

第七条采用成本法核算的长期股权投资应当按照初始投资成本计价。

2

if boot received , the amount of the long-term equity investment includes the book value of the claim , less the boot and plus taxes payable ;

收到补价的，按应收债权的账面价值减去补价，加上应支付的相关税费，作为初始投资成本；

3

Under the equity method , (1 ) the original investment is recorded at its acquisition cost ;

在权益法下，（1 ）初始投资成本以购买成本计量；

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