成本法核算长期股权投资时,对于投资收益的处理,会计与税法的差异有两点:一是会计制度规定,采用成本法核算时,投资企业确认的投资收益,仅限于所获得的被投资单位在接受投资后产生的累计净利润的分配额,所获得的被投资单位宣告分派的利润或现金股利超过上述数额的部分,作为初始 Cost method of accounting for long-term equity investment, the investment income for the treatment, accounting and tax differences are two ways: First, the accounting system, the use of cost accounting, investment companies to confirm the return on investment is limited to the invested units The distribution of the accumulated net profit after receiving the investment, the portion of the profits or cash dividends declared by the invested unit exceeding the above-mentioned amount, as the initial