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长期股权投资采用成本法核算时,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,作为初始投资成本的收回,冲减投资的账面价值。在具体账务处理的过程中存在不冲减初始投资成本、实现利润后原来冲减的初始投资成本不回冲、计算公式不全面等问题。为准确确认当期的投资收益和初始投资成本的冲减数额,需设置备查账户,通过累计金额比较,准确核算长期股权投资的成本和收益。
When the long-term equity investment is accounted for using the cost method, the investment income recognized by the enterprise is limited to the distribution of the accumulated net profit of the investee after it is invested, and the profit or cash dividend declared to be distributed by the investee exceeds the above amount As part of the initial investment cost recovery, offset the book value of investment. In the process of specific accounting treatment, there is a problem that the initial investment cost that does not offset the initial investment cost and the original offset after the realization of profit does not go back to the red line, and the formula of calculation is not comprehensive. In order to accurately confirm the current investment income and the initial investment cost of the offset amount, the need to set up a check account, by comparing the cumulative amount, accurate accounting of long-term equity investment costs and benefits.