《企业会计准则———投资》(以下简称《准则》)中介绍的成本法下的长期股权投资持有收益的会计核算不仅需要区分为“投资当年”、“投资次年”、“以后年度”进行会计处理,而且对于“投资次年”及“以后年度”分得利润或现金股利的会计处理,只有在存在清算性股利的情况下才适 Accounting for long-term equity investments held under the cost method introduced in “Accounting Standards for Business Enterprises --- Investment” (hereinafter referred to as the “Guidelines”) not only needs to be differentiated into “investment year”, “investment year”, “future years ”The accounting treatment that carries on the accounting treatment, and divide the profit or cash dividend for“ investment next year ”and“ later years ”, only in the case of liquidation dividend