按照《合并会计报表暂行规定》,以直接或间接方式拥有其过半数以上权益性资本的被投资企业应当纳入合并范围。因此,在直接或间接持股方式中,如果有一项的持股比例低于20%,如图1中A公司对C公司的投资(15%)和图2中B公司对C公司的投资(10%),那么,对该类投资就存在两种不同的核算方 According to the Interim Provisions on Consolidated Accounting Statements, the investee enterprises that own more than 50% of the equity capital, either directly or indirectly, should be included in the consolidation scope. Therefore, if one holds less than 20% of the shareholdings in the direct or indirect shareholding method, as shown in Figure 1, Company A’s investment in Company C (15%) and Company B’s investment in Company C in Figure 2 10%), then there are two different types of accounting for such investments