股权投资损失
股权投资损失-
长期股权投资未实现跌价损失
Unrealized loss on market value decline of long-term equity investments
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从短期股权投资所得、跌价损失、处置损益，成本法下投资所得、减值损失，权益法下股权投资差额、股权投资所得、处置损益等几个方面进行了会计处理和税务处理的比较。
This article makes comparisons between accountancy settlement and tax settlement in terms of loss and profit of short-term ownership investment , price drop , long-term investment income in cost method reduction of worth loss , ownership of a share investment income , ect .