完善长期股权投资 成本法核算公式 《企业会计准则——投资》,对长期股权投资采用成本法核算投资年度以后的利润或现金股利,确认投资收益或冲减投资成本的方法,给出了计算公式,只是该公式仅在前者(投资后至本年末止被投资单位累积分派的利润或现金股利,下同)大于或等于后者(投资后至上年末止被投资单位累积实现的净收益,下同)时适用,而当前者小于后者时,则不适用,且无实例予以说明,使较多的 Improving the accounting formula of the long-term equity investment cost method “Accounting Standards for Business Enterprises—Investment”, using the cost method to calculate the long-term equity investment profits or cash dividends after the investment year, and confirming the investment income or the method of offsetting investment costs, and given the formula However, this formula is only for the former (profits or cash dividends accrued to the investee after the end of the year and the cash dividends, the same below) greater than or equal to the latter (the cumulative net income realized by the investee after investment till the end of last year, the same below ) applies when the current person is less than the latter, it does not apply, and there are no examples to explain, so that more