谈成本法下获得现金股利或利润的会计处理

Accounting Treatment in Obtaining Cash Dividends or Profits on the Cost Method

采取成本法核算长期股权投资有两种情况，即投资后至本年末止被投资单位累积分派的现金股利或利润一是大于、二是等于或小于投资后至被投资单位累积实现的净利润。本文用实例阐述了这两种情况的会计处理。

There are two conditions of checking the long - term equity investment on the cost method. The cash dividends or profits that the company has cumulated and assigned by the end of one year, on the one hand, are greater than, or on the other hand, are equal to or less than the retained profits that the company cumulates in reality. The paper describes the accounting treatment in two conditions by examples.