以下为句子列表：
英文: The equity method may also be used in accounting for invest-ments where an enterprise's investment exceeds 20% of the total capital or total share capital of the invested enterprise and qinnificance influence can be exercised over its management.
中文: 当企业的投资站被投资企业资本总额或者股本总额20%以上，且企业对被投资企业的经营管理具有重大影响力时，投资核算也可以采用权益法。
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英文: What are the differences between the equity method and the consolidation method?
中文: 权益法与合并法有哪些不同？
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英文: When it changes the accounting treatments for long-term equity investments from the cost method to the equity method as a result of additional investments, the investing enterprise should regard the book value of the equity investment as the new initial c
中文: 五)企业因追加投资等原因对长期股权投资的核算从成本法改为权益法，应当自实际取得对被投资单位控制、共同控制或对被投资单位实施重大影响时，按股权投资的账面价值作为初始投资成本，初始投资成本与应享有被投资单位所有者权益份额的差额，作为股权投资差额，并按本制度的规定摊销，计入损益。
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