摘要
采用成本法对长期股权投资进行核算时 ,被投资单位宣告分派的利润或现金股利 ,投资企业按应享有的部分确认为当期投资收益 ,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 ,会遇到一系列问题 ,进而提出相应的解决方法或处理方案。
When checking long-term share investing gains with cost method,the beneficiary proclaims assigned profits or cash dividend,while investor confirms its own part as this term investing gains.According to the formula,as confirmation of investing gains and reducing the sum of money of investing cost,series of problems will be met and then advance relevant solving methods or scheme.
出处
《北方经贸》
2002年第4期78-79,共2页
Northern Economy and Trade
