企业会计准则第 2 号—-长期股权投资Accounting Standards for Enterprises No。2 — Long-term Equity Investments第一章总则Chapter I General Provisions第一条为了法律规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则—-基本准则》，制定本准则。 Article 1 In order to regulate the recognition and measurement of long-term equity investments， and disclosure of relevant information, these Standards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.第二条下列各项适用其他相关会计准则： Article 2 Other relevant accounting standards shall apply to such items as follows：（一） 外币长期股权投资的折算,适用《企业会计准则第 19 号——外币折算》。(1) The Accounting Standards for Enterprises No。 19 — Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;(二）本准则未予法律规范的长期股权投资，适用《企业会计准则第 22 号——金融工具确认和计量》.(2)The Accounting Standards for Enterprises No. 22 —Recognition and measurement of Financial Instruments shall apply to the long term investments which haven’t been dealt with by the present standards。第二章初始计量Chapter II Initial Measurement第三条企业合并形成的长期股权投资，应当根据下列规定确定其初始投资成本：Article 3 The initial cost of the long—term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions：（一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的,应当在合并日根据取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。长期股权投资初始投资成本与支付的现金、转让的非现金资产以及所承担债务账面价值之间的差额，应当调整资本公积；资本公积不足冲减的,调整留存收益。(1) For the merger of enterprises under the same control， if the consideration of the mergi...
