对清算性股利会计处理的探讨——兼论投资及其收益确认的稳健性

Probing accounting treatment for liquidating dividend——Discuss the investment and conservatism of the recognizing of investment income

在采用成本法核算长期股权投资时 ,被投资企业用投资企业获得其股份前的净收益分配股利时将会产生清算性股利。其会计处理将直接影响投资收益的报告和长期股权投资的账面价值 ,并将影响谨慎性原则及未来可能发生的成本法向权益法的转化。

Under the cost method accounted for a long-term equity investment,the liquidating dividend will generate when the investee company makes a payment of dividend using its net earnings using its net earning formed before the investor gains its shares.The treatment for it will directly affect the report of the income and the carrying amount,the conservatism principle and the probable change from cost method to equity method.