| 浅议长期股权投资现金股利的会计处理 |
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| 引用本文： | 黄嵘.浅议长期股权投资现金股利的会计处理[J].钦州学院学报,2008,23(6). |
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| 作者姓名： | 黄嵘 |
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| 作者单位： | 钦州学院财务处,广西,钦州,535000 |
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| 摘 要： | 长期股权投资对取得时含有的已宣告但未发放的现金股利作为应收项目核算；成本法下投资企业对现金股利确认投资收益，仅限于被投资单位接受投资后产生的累积净利润的分配额，所获得的现金股利超过上述数额的部分作为初始投资成本的收回；权益法下投资企业按照应享有或应分担的被投资单位实现的净损益的份额，确认投资损益并调整长期股权投资的账面价值。
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| 关 键 词： | 长期股权投资 现金股利 例解 |
On Accounting Treatment of Cash Dividend of Long-term Equity Investment |
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| HUANG Rong.On Accounting Treatment of Cash Dividend of Long-term Equity Investment[J].Journal of Qinzhou University,2008,23(6). |
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| Authors: | HUANG Rong |
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| Abstract: | In terms of long-term equity investment,cash dividend being approved but not issued is accounted as receivable item;according to Cost Method,investing enterprises confirm the investment income of cash dividend but with the limit of accumulated net profit quota gained by the invested parties after receiving investment,the extra will be withdrawn as the initial investment cost;under the Equity Method,the investing enterprises should confirm the investment income and loss in terms of the net income and loss sh... |
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| Keywords: | Long-term Equity Investment Cash Dividend Illustration |
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