成本法核算时长期股权投资收益的确认

The Confirmation of Long-term Share Investing Gains in Working out the Cost

本文认为 ,在按照有关公式计算确认投资收益及冲减投资成本的金额时 ,会遇到两个问题 ;

We may meet two questions when we calculate and confirm the investing gains and the money of increasing and reducing investing cost.In the thesis, the author puts forward some appropriate ways of solving the questions or plans of dealing with them.