财务会计要在权责发生制等假设条件下才能确认、计量、记录和报告会计信息。而成本法做为长期股权投资后续计量的一种方法,是按照收付实现制来确认投资收益的。这两者显然在逻辑上存在不一致性。 Financial accounting in accrual conditions such as accreditation conditions to confirm, measure, record and report accounting information. The cost method as a follow-up measure of long-term equity investment is a way to confirm the investment income in accordance with the cash basis. There is a clear logical inconsistency between the two.