【摘要】 本文着重从企业所分派的现金股利与被投资企业实现的净利润的比较着手 ,介绍对长期股权投资所分派的现金股利采用成本法进行会计处理的方法 ,介绍了长期股权投资采用成本法下所分派的现金股利的会计处理方法。更多还原

【Abstract】 Focusing on comparison between the cash dividend allocated to the investing enterprise and the net profit earned by the invested enterprise,this article introduces the improved accounting methods with cost approach for the allocated cash dividend of investment in long-term shareownership更多还原