本文首先提出成本法是指投资按成本计价的方法。成本法会计处理有两个特点。其会计核算方法有两种:一种是我国会计准则及会计制度推崇的方法,暂且称为制度法;一种是通过会计分录确认投资收益及成本的方法,暂且称为分录法。本文通过比较,认为两种方法之所以存在差异,就在于计算方法、计算时间等方面的原因。 This paper first proposed cost method is the method of cost-based investment. Cost accounting has two characteristics. There are two accounting methods: one is our country’s accounting standards and accounting methods respected, for the time being referred to as the system of law; one is through the accounting entries to confirm the return on investment and cost, for the time being called the entry method. This article through the comparison, that there are differences between the two methods, lies in the calculation method, the calculation of time and other reasons.