摘要
本文在归类整理投资期投资收益计算公式基础上,主要阐述成本法下长期股权投资的核算技巧。
This essay discusses the skills in long-term stock ownership investment accounting under the cost method as well as giving an account of the formulae for calculation of the investment income.
出处
《井冈山大学学报（社会科学版）》
2006年第6期87-89,共3页
Journal of Jinggangshan University(Social Sciences)
关键词
投资收益
冲减投资成本
现金股利
累积净利润
investment income
eat up part of the capitalized cost
cash dividend on shares
accumulated net profit
