我国在《企业会计准则———投资》(以下简称《投资准则》)中规定,投资企业的初始投资成本与应享有被投资单位所有者权益份额之间的股权投资差额,按一定期限平均摊销,计入损益。其具体处理原则是:合同规定了投资期限的,按投资期限摊销;合同没有规定投资期限的,初始投资成本超过 In our country, “Accounting Standards for Business Enterprises --- Investment” (hereinafter referred to as the “Investment Standards”) stipulates that the difference between the initial investment cost of the invested enterprise and the share of the equity attributable to owners of the investee should be spread evenly over a certain period of time Sales are credited to profit or loss. The specific treatment principles are as follows: If the contract stipulates the investment term, it should be amortized according to the investment term; if the contract does not stipulate the investment term, the initial investment cost exceeds