求翻译：取得对合营企业投资和对联营企业投资后，按照应享有或应分担的被投资单位实现的净损益的份额，扣除首次执行企业会计准则之前已经持有的对合营企业投资和对联营企业投资按原会计准则及制度确认的股权投资借方差额按原摊销期直线摊销的金额后，确认投资损益并调整长期股权投资的账面价值。是什么意思？

Made investments in joint ventures and investments in associates, joint venture investments previously held according to the entitled to, or share of the invested entity's share of net profit or loss, net of the first implementation of the Accounting Standards for Enterprises and Investments in Asso

The joint venture investing and investments in associates, should be entitled to, or should be in accordance with the investment unit share for the share of net profit, after the first implementation of the enterprise accounting guidelines prior to the joint venture has been held by the joint ventur

Obtains invests to the joint enterprise investment and after the joint management enterprise, according to should enjoy or should share is invested the unit to realize only the profit and loss share, deducts carries out enterprise accountant for the first time in front of the criterion already has t

Made on joint venture enterprise investment and on joint venture enterprise investment Hou, in accordance with should enjoyed or should share of was investment units achieved of net profit and loss of share, deduction first implementation enterprise accounting guidelines zhiqian has holds of on join

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