企业会计准则长期股权投资英文财政部企业会计准则长期股权投资英文财政部企业会计准则长期股权投资英文财政部AccountingStandardforBusinessEnterprisesNo.2—Long-termEquityInvestmentsChapter1GeneralProvisionsArticle1ThisStandardisformulatedinaccordancewiththe“AccountingStandardforBusinessEnterprises—BasicStandard”forthepurposeofprescribingtherecognitionandmeasurementoflong-termequityinvestmentsandthedisclosureofrelatedinformation。Article2ThefollowingitemsaredealtwithunderotherappropriateAccountingStandards：（a）translationofforeigncurrencylong-termequityinvestments，whichisdealtwithunder“AccountingStandardforBusinessEnterprisesNo.19—ForeignCurrencyTranslation”。（b）long-termequityinvestmentsnotcoveredbythisStandard，whicharedealtwithunder“AccountingStandardforBusinessEnterprisesNo.22—FinancialInstruments:RecognitionandMeasurement"。Chapter2InitialMeasurementArticle3Theinitialinvestmentcostofalong-termequityinvestmentacquiredthroughabusinesscombinationshallbedeterminedasfollows:（a）forabusinesscombinationinvolvingenterprisesundercommoncontrol，iftheconsiderationofthecombinationissatisfiedbypayingcash,transferofnon-cashassetsorassumptionofliabilities,theinitialinvestmentcostofthelong—termequityinvestmentshallbetheabsorbingparty’sshareoftheowners’equityofthepartybeingabsorbedatcombinationdate.Thedifferentbetweentheinitialinvestmentcostandthecarryingamountofcashpaid，non-cashassetstransferredandliabilitiesassumedshallbeadjustedtocapitalreserve。Ifthebalanceofcapitalreserveisnotsufficient,anyexcessshallbeadjustedtoretainedearnings。Iftheconsiderationofthecombinationissatisfiedbytheissueofequitysecurities，theinitialinvestmentcostofthelong—termequityinvestmentshallbetheabsorbingparty’sshareoftheowners’equityofthepartybeingabsorbedatcombinationdate.Theaggregatefacevalueofthesharesissuedshallbeaccountedforassharecapital.Thedifferencebetweentheinitialinvestmentcostandtheaggregatefacevalueofthesharesissuedshallbeadjustedtocapitalreserve。Ifthebalanceofcapitalreserveisnotsufficient，anyexcessshallbeadjustedtoretainedearnings。(b）forabusine