一、对准则规定的回顾对于成本法下长期股权投资持有收益的处理，《企业会计准则——投资》及其指南（以下简称《投资准则》）的规定比较麻烦，涉及四个公式，笔者简述如下：１．在投资的当年。（１）投资企业投资年度应享有的投资收益＝投资当年被投资单位实现的净收益×投资 A review of the guidelines for the cost of long-term equity investment under the proceeds of the treatment, “Enterprise Accounting Standards - Investment” and its guidelines (hereinafter referred to as “Investment Standards”) is more trouble, involving four formulas, the author Briefly as follows: 1. In the year of investment. (1) Investment income to be enjoyed by the investment enterprise in the investment year = net income realized by the invested entity in the investment year × investment