摘要
本文就长期股权投资成本法核算中被投资方分配利润或现金股利时，投资方应确认的投资收益及应冲销的投资成本的复杂计算公式的简化问题提出相应技巧。
The paper is focusing on the skill related to simplify the complicated calculation formulathat the investors should confirm the investment benefit and the abated investment lost when the investedperson allocates profit or stock bonus in cash in a long term accounts of the stock ownership investment
出处
《乌鲁木齐职业大学学报》
2004年第4期52-53,共2页
Journal of Urumqi Vocational University
