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(一)投资企业长期股权投资在采用成本法(或权益法)核算时,分得属于投资前被投资单位实现的累积净利润的部分(包括投资年度和以后年度),亦即分得清算性股利,应冲减长期股权投资的账面价值(或投资成本)例1:A 企业2003年4月1日以600万元人民币(包含税费2万元)购买了 B 企业5%的股份,当日所有手续均已办妥。4月
(I) Long-term equity investment of an investment enterprise When the cost method (or equity method) is adopted, the part of cumulative net profit attributable to the investee before investment (including the investment year and subsequent years), ie, the share of liquidation Dividends should be offset against the carrying value of long-term equity investments (or the cost of investment) Example 1: Company A purchased a 5% stake in Company B on April 1, 2003 for RMB 6 million (including taxes and fees of RMB 20,000) All procedures have been completed. April