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我国《企业会计准则—投资》中长期股权投资用成本法核算时，对于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，按以下公式计算：应冲减初始投资成本的金额＝（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－投资后至上年末止被投资单位累积实现
For long-term equity investment under “Accounting Standards for Business Enterprises - Investment” when using the cost method for accounting purposes, the method for determining the return on investment or offsetting the investment cost for the profit or cash dividend after the investment year is calculated according to the following formula: The initial investment cost should be set off = Amount of profit or cash dividend distributed cumulatively by the investee after the investment - cumulatively realized by the investee after the investment till the end of the previous year