求翻译：采用权益法核算的，初始投资成本与享有被投资单位所有者权益份额之间的差额，作为股权投资差额，初始投资成本大于应享有被投资单位所有者权益份额的差额在5年内平均，初始投资成本小于应享有被投资单位所有者权益份额的差额计入资本公积（股权投资准备）。是什么意思？

Using the equity method, the initial investment cost and enjoy the difference between the share of owners 'equity investment, equity investment difference, the initial investment cost is greater than the difference between the share of owners' equity investment shall enjoy within five years average

Interest in accounting for the law, the initial cost of investment and investment unit owner is entitled to share interests, as the difference between Margin equity investment and the initial investment costs should be greater than the investment unit owners to share interests in the difference betw

Uses the equity method calculation, the initial investment cost with enjoys is invested between the unit ownership interest share the difference, took the stockholder's rights investment difference, the initial investment cost is bigger than should enjoy is invested the unit ownership interest share

For using the equity method of accounting, the initial investment costs and enjoy the difference between the share owners ' equity is investment, as an equity investment difference, the initial investment cost is greater than the difference between the share owners ' equity is investment in the 5-ye

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