成本法下长期股权投资收益的确定

Accounting of Returns of Long-Term Futures Option Investment with Cost Method

长期股权投资成本法核算中,投资企业由于涉及到投资成本的冲回和投资收益的确认,会计处理有一定难度.会计准则给出的公式理解起来十分费力,而且不尽准确.如何理解成本法的会计处理,如何确定投资收益,如何化繁为简,就很有探讨的必要.本文首先介绍了成本法的适用范围和核算特点,然后对投资收益的确定分为投资当年和以后年度分别予以分析,并对以后年度的投资收益分成四种情况进行分析处理.

In accounting of long-term futures option returns with cost method, due to cost write - back and accounting of returns, investment companies have accounting difficulties. The formula provided in accounting standards is difficult to understand and not accurate. Thus it is necessary to discuss how to comprehend accounting with cost method, how to determine investment returns, and how to simplify the complex. This paper introduces the application field of cost method and accounting characteristics, analyses the determination of returns in the present year and future years, and analyses investment returns of future years into four categories. This paper provides valuable reference for the practice of accounting with cost method.