成本法和权益法

成本法和权益法 长期股权投资成本法与权益法转换会计处理的优化 时间:2011-05-20 15:15:45 来源: 作者:曹文芳 长期股权投资采用成本法还是权益法进行后续计量，有两种判断标准:一是形式上的标准，即根据持股比例来判断。若投资企业持有被投资单位的股份比例小于20%且无活跃市场报价、公允价值不能可靠计量的长期股权投资，或者持股比例大于50%的长期股权投资，需采用成本法核算。若投资企业持有被投资单位的股份比例在20%-50%之间的长期股权投资，则需采用权益法核算。二是实质上的标准，即根据投资企业对被投资单位财务、经营政策的影响程度来判断。若投资企业能够对被投资单位实施控制的长期股权投资，或者不具有共同控制、重大影响，且无活跃市场报价、公允价值不能可靠计量的长期股权投资，则应采用成本法核算。若投资企业对被投资单位能够实施共同控制或施加重大影响的，则应采用权益法核算。通常，两种标准是相辅相成、相互印证的，若二者出现冲突则还需根据实质重于形式的原则来正确选择长期股权投资的后续核算方法。当持股比例发生变化或其他实质性因素发生改变时，长期股权投资核算方法也应随之发生改变。 一、成本法转换为权益法 情况一:原持有的对被投资单位不具有控制、共同控制或重大影响，在活跃市场没有报价、公允价值不能可靠计量的长期股权投资，因追加投资导致持股比例上升，从而能够对被投资单位实施共同控制Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 或施加重大影响的，在自成本法转换为权益法时，应区分原持有的长期股权投资以及新增长期股权投资两部分分别处理。 例:甲公司于2008年2月3日取得乙公司10%股权，成本为600万元，取得投资时乙公司可辩认净资产公允价值总额为5600万元(假定公允价值与账面价值相同)。因对被投资单位不具有重大影响且无法可靠确定该项投资的公允价值，甲公司对其采用成本法核算。甲公司按照净利润的10%提取盈余公积。2009年4月10日，甲公司又以1200万元的价格取得乙公司12%股权，当日乙公司可辨认净资产公允价值总额为8000万元。取得该部分股权后，按照乙公司章程规定，甲公司能够派人参与乙公司的生产经营决策，对该项长期股权投资转为采用权益法核算。假定甲公司在取得对乙公司10%股权后至新增投资日，乙公司通过生产经营活动实现的净利润为600万元，未派发现金股利。除所实现净利润外，未发生其他计入资本公积的交易或事项。 2008年2月3日，取得10%股权时，采用成本法核算，作分会计分录:借:长期股权投资——乙公司6000000;贷:银行存款6，000000。 2009年4月10日，持股比例由10%上升至22%，甲公司能够对乙公司施加重大影响，长期股权投资由成本法转为权益法核算，长期股权投资账面价值需做如下一系列调整: 首先，确认追加的成本。权益法下，长期股权投资的投资成本按孰高原则来确定。即在取得该项投资所实际花费的代价(1200Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 万元)与取得该项投资时应享有被投资单位可辨认净资产公允价值的份额(8000×12%=960万元)之间取高者，也就是说投资成本按1200万元来计算。实际支付的代价超出享有份额的部分(240万元)作为投资作价中体现的商誉，不调整长期股权投资的成本。因此追加的投资成本应作如下会计分录:借:长期股权投资——乙公司(成本)12000000;贷:银行存款12000000。 其次，追溯调整2008年2月3日的投资成本。视同在原投资时就一直采用权益法，因此需按照孰高原则对2008年2月3日的投资成本进行重新认定。由于实际支付的价款(600万元)大于甲公司应享有的份额(5600×10%=560万元)，长期股权投资成本按600万元来计量(此成本已在2008年2月3日按成本法确认)，前者超出后者40万元属于投资作价体现的商誉，这部分差额不调整长期股权投资的账面价值。 再次，追溯调整自2008年2月3日至2009年4月10日被投资单位可辨认净资产公允价值变动2400万元 (8000-5600)导致投资企业所享有的权益份额相应变动240万元(2400×10%)。其中，属于投资后被投资单位实现净利润部分60万元(600×10%)应调增长期股权投资的账面价值，同时调增留存收益;除实现净损益外其他原因导致的可辨认净资产公允价值变动180万元，应调增长期股权投资的账面价值，同时计入资本公积(其他资本公积)。该部分追溯调整的会计分录为:长期股权投资——乙公司(损益调整)600000，长期股权投资——乙公司(其Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 他权益变动)1800000;贷:盈余公积60000，利润分配——未分配利润540000，资本公积——其他资本公积1800000。 情况二:因处置投资导致对被投资单位的影响能力由控制转为具有重大影响或共同控制，长期股权投资核算方法由成本法转为权益法。此时，先做长期股权投资处置的处理，后比较剩余的长期股权投资成本与按剩余持股比例计算的应享有被投资单位可辨认净资产公允价值的份额:若前者大于后者，属于投资作价体现的商誉，不调整长期股权投资的账面价值;若前者小于后者，应调整长期股权投资的账面价值，同时调整留存收益。 二、成本法与权益法转换会计核算不合理之处 1.成本法转换为权益法进行追溯调整不合理。 (1)不符“会计政策变更”之名，何来“追溯调整法”之实。会计政策变更，是指企业对相同的交易或事贡由原来采用的会计政策改用另一会计政策的行为。符合下例条件之一的，应改变原来的会计下垂?法律或会计准则等行政法规、规章的要求;?会计政策的变能够提供有关企业财务状况、经营成果和现金流量等更可靠、更相关的会计信息。下列情况不属于会计政策变更:本期发生的交易或事项与以前相比具有本质差别而采用新的会计政策;对初次发生的或不重要的交易或事项采用新的会计政策。因此，会计政策变更是针对相同的交易或事项而言的。只有对于同一交易或事项，根据有关法规的规定或提供会计信息的需要在前后会计期间采用了不同的会计政策，才能视作会计政策变更。反之，如果某项交易或事项由于本身发生了实质性Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 的变化而使会计政策在前后期间发生变化，则不应视作会计政策变更。 投资企业由于追加投资或出售而使其对被投资单位的持股比例发生变化，从而对被投资单位具有共同控制或重大影响。在这种情况下，该投资事项本身已发生了实质性变化。在追加投资前，投资企业对被投资单位不具有共同控制或重大影响，决定了长期股权投资应采用成本法这一会计政策;在追加投资后，投资企业实现了对被投资单位的共同控制或重大影响，其性质发生了根本变化，就应该采用权益法这一会计政策。因此，对于投资企业因追加、出售投资而使长期股权投资由成本法改为权益法核算这一事项，不属于会计政策变更范畴，理应不能采用追溯调整法进行会计处理。 (2)追溯调整的处理思想不符合权益法的核算原则。长期股权投资由成本法转换为权益法的会计处理采用追溯调整的思路，视同权益法在原始投资时就一直采用，这不符合权益法的核算原则。 企业会计准则规定:投资企业对被投资单位具有共同控制或重大影响时，长期股权投资应采用权益法核算。也就是说，当投资企业不能对被投资单位实施共同控制或施加重大影响时，应采用成本法核算。企业在追加(出售)投资后，由于持股比例增加(下降)，实现了对被投资单位的共同控制或重大影响。但这只是在追加(出售)投资后才产生的结果，并没有改变追加(出售)投资前投资企业对被投资单位不具有共同控制或重大影响这一事实。因此，根据权益法的核算范围，笔者认为，不能对追加(出售)投资前的初始投资采用权益Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 法核算，投资企业应对追加(出售)投资前的投资采用成本法核算，即不应采用追溯调整法对原投资进行调整。 (3)追溯调整的处理方式虚增了长期股权投资账面价值。长期股权投资由成本法转换为权益法的会计处理，不仅在追加(出售)投资时采用权益法来调整长期股权投资账面价值，而且还需对追加(出售)投资前的长期股权投资账面价值按权益法的要求来调整，这样追溯调整，不但不符合权益法的核算原则，而且会造成虚增长期股权投资账面价值、虚增留存收益的不良后果，为投资企业进行利润操纵提供了可乘之机。 2.成本法与权益法转换的会计处理不符合可比性原则。长期股权投资由成本法转换为权益法的会计处理采用追溯调整法，视同长期股权投资在一开始投资时就采用权益法来核算。而由权益法转换为成本法时，应中止采用权益法，按转换时长期股权投资账面价值作为成本法的核算基础，不采用追溯调整法进行会计处理。 投资企业因持股比例的变化使长期投权投资由成本法改为权益法这一事项，与同样因持股比例的变化而使长期股权投资由权益法改为成本法这一事项在性质上是相同的，二者的核算方法、核算思路理应是一致的，可比的。但会计准则却彩和了两种截然相反的处理方式，这在逻辑上前后矛盾，提供的会计信息显然是不会符合可比性要求的。 三、成本法与权益法转换会会处理的优化 笔者认为，长期股权投资由成本法转换为权益法的会计处理不宜Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 采用追溯调整法，无需对追加(出售)投资前的初始投资按权益法进行追溯调整。即追加(出售)投资前，长期股权投资按成本法核算，追加(出售)投资后，长期股权投资按权益法核算，即简单明了，易于掌握和操作，又符合经济实质，提供的会计信息还符合可比性原则。 在此思路下，本文前例的账务调整应为:2008年2月3日，取得10%股权时，采用成本法核算，作会计分录:借:长期股权投资——乙公司6000000;贷:银行存款6000000。 2009年4月10日，追加12%股权，持股比例由10%上升至22%，甲公司能够对乙公司施加重大影响，长期股权投资由成本法转为权益法核算。权益法下，长期股权投资的投资成本按孰高原则来确定。即在取得该项投资所实际花费的代价(1200万元)与取得该项投资时应享有被投资单位可辨认净资产公允价值的份额(8000×12%=960万元)之间取高者，也就是说投资成本按1200万元来计量。实际支付的代价超出应享有份额的部分(240万元)作为投资作价中体现的商誉，不调整长期股权投资的成本。故应作如下会计分录:借:长期股权投资——乙公司(成本)12000000;贷:银行存款12000000。无需对初始投资按权益法进行追溯调整。 长期股权投资的核算有两种观点，由此产生两种损益的确认方法。一是以收到利润或现金股利时确认收益。这种观点认为，股权投资成本是企业取得被投资企业股权的实际支出，一项Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 投资能够获得多大的利益，很大程度上取决于能分回多少利润或现金股利，当处置某项股权投资时，计算该项投资累计获得的收益是实际分回的利润或现金股利，以及处置该项投资时实际收回金额与其成本的差额的合计。在这种观点下，长期股权投资以初始投资成本计量，收到利润或现金股利时确认为投资收益。称之为“成本法”，这种会计方法下的股权投资是被动获取投资收益的投资性资产，无法对被投资企业施加主动的影响。另一种观点下，股权被认为是代表股东应享有或分担的被投资单位的利益或损失，当被投资单位净资产增加时，投资企业将按照其在被投资企业所有者权益中所拥有的份额确认投资收益，同时相应增加投资的帐面价值，如果不幸被投资单位发生净资产的销蚀，则要相应同比例减少投资的帐面价值，并确认投资损失入当期损益，损失的确认以将长期投资减记至零为限。这种确认损益的方法，称为“权益法”。 权益法和成本法的差异来自于投资方对被投资企业的作用力不同。通常情况下，决定作用力的主要因素是投资企业的持股比例。在投资持股没有达到一定比例的情况下，不太可能对被投资企业进行控制或是施加重大影响，所以，《企业会计制度》规定了区分成本法和权益法的持股比例的一般标准:“拥有被投资单位20,或20,以上股权”。这个一般量化标准的例外是，不足20,股权比例但有重大影响，也采用权益法;反之，即使拥有20,甚至更高比例股权，但不具备重大影响，就要采用成本法。 权益法可以让投资方在即期就能分享被投资企业的资本增值，而并不受制于被投资企业的利润分配政策的影响。由于法规的限制和企业自身发展的需要，大多数企业在分配利润时并不会将所有实现的利润都分配给股东，而会提取一定比例的盈余公积，同时还需要为企业的发展提供内部资金来源，所以，权益法核算为投资方企业提供了持续的利益分享机制。 当然，更重要的是，权益法反映了投资企业与被投资企业之间的经济关系的实质。通过长期股权投资帐面价值的变化反映被投资企业净资产的增减动态，实质上是将投资企业与被投资企业视为一个经济个体，在之后的分析中我们可以看到，权益法为合并提供了基础。 此外，权益法的价值还在于其能更为客观真实的反映企业的投资绩效。被投资企业效益的波动在投资方的报表上可以得到反映，而成本法却是掩盖了这一切。 相较于权益法，采用成本法对股权投资进行核算是更加保守的做法，投资企业只在收到利润或现金股利时，或对利润或现金股利的要求权实现时，才确认为投资收益，这种方法体现了谨慎的收付实现制的逻辑。 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote [05-04]成本法和权益法的比较 2009-6-30 10:58 程强 【大 中 小】【打印】【我要纠错】 注会专题研究(老考生版)目录 注:此文09年注会老考生适用 长期股权投资的核算方法有成本法和权益法两种，它们的核算区别对于很多理解不是很深的学友总是 混淆，在这里给大家比较一下成本法和权益法的核算，如下表所示: 成本法 权益法 (1)初始投资成本,享有的被投资单位可辨认 净资产公允价值份额的，不调整长期股权投资 的初始投资成本。 借:长期股权投资——成本(实际支付的价款) 应收股利(享有被投资单位已宣告但尚未 发放的现金股利) 借:长期股权投资(初始投资成本或追加投资 贷:银行存款等 初始投资时的成本) (2)初始投资成本,享有的被投资单位可辨认时 贷:银行存款等 净资产公允价值份额的，差额计入营业外收入。 借:长期股权投资——成本(被投资单位可辨 认净资产公允价值×持股比例) 应收股利(享有被投资单位已宣告但尚未 发放的现金股利) 贷:银行存款等(支付的全部价款) 营业外收入(差额) (1)基本会计分录: 借:长期股权投资——损益调整(被投资的单 位实现的净利润×持股比例) 贷:投资收益 被投资单位发生亏损时作相反的会计分录。 (2)内部交易损益 ?逆流交易:投资企业?联营企业或合营企业被投资单(即联营企业或合营企业向投资企业出售资位实现净不做处理 产) 损益 投资企业在个别报表中做如下分录: 借:长期股权投资——损益调整[被投资方实现 的净利润,(资产售价,资产成本)]×持股比 例 贷:投资收益[被投资方实现的净利润, (资产售价,资产成本)]×持股比例 在投资企业存在子公司，需要编制合并财务报 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 表的情况下，应当在合并财务报表中进行以下 调整: 借:长期股权投资——损益调整(资产售价, 资产成本)×持股比例 贷:存货(资产售价,资产成本)×持股比 例 ?顺流交易:投资企业?联营企业或合营企业 (即投资企业向联营企业或合营企业出售资 产) 投资企业在个别报表中做如下分录: 借:长期股权投资——损益调整 [被投资方实 现的净利润,(资产售价,资产成本)]×持股 比例 贷:投资收益[被投资方实现的净利润, (资产售价,资产成本)]×持股比例 投资企业如需编制合并财务报表，在合并财务 报表中对该未实现内容交易损益应进行以下调 整: 借:营业收入(售价×持股比例) 贷:营业成本(成本×持股比例) 投资收益(差额) (3)被投资单位发生超额亏损: 借:投资收益 贷:长期股权投资——损益调整 借:投资收益 贷:长期应收款 借:投资收益 贷:预计负债 仍有未确认的亏损分担额，应在账外备查登记。 (1)如果是年中投资(非年初投资)，投资当 年取得的现金股利或利润，按以下公式计算: ?投资企业投资年度享有的投资收益,投资当 年被投资单位实现的净损益×投资企业持股比 例×(当年投资持有月份?全年月份) 借:应收股利(被投资方宣告分配的现金股利?应冲减初始投资成本的金额,被投资单位分被投资单或利润×持股比例) 派的利润或现金股利×投资企业的持股比例,位宣告分 贷:长期股权投资——损益调整(已确认投资企业投资当年应享有的投资收益 配利润或损益调整) 借:应收股利(被投资单位分派的利润或现金现金股利 ——成本(取得的现金股利×持股比例) 股利或利润超过已确认损益调整的部分) 贷:投资收益(投资企业投资年度享有的 投资收益) 长期股权投资(应冲减初始投资成本 的金额) 一般情况下(年初投资)，投资企业在取得投 Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote 资当年自被投资单位分得的现金股利或利润应 作为投资成本的收回。 (2)成本法下取得投资以后年度的现金股利或 利润，按以下公式计算: ?应冲减的初始投资成本的金额,[投资后至 本年末(或本期末)止被投资单位分配的现金 股利或利润,投资后至上年末止被投资单位累 积实现的净损益]×投资企业的持股比例-投资企 业已冲减的初始投资成本 ?应确认的投资收益=投资企业当年获得的利 润或现金股利,应冲减初始投资成本的金额 借:应收股利(被投资方宣告分配的现金股利 或利润×持股比例) 贷:投资收益 长期股权投资(或借记) 被投资单 位除净损借:长期股权投资——其他权益变动(除净损益以外所益以外所有者权益的其他变动额×持股比例) 不做处理 有者权益 贷:资本公积——其他资本公积 的其他变或相反分录。 动 被投资单被投资单位分派的股票股利，投资企业不做账位分派股不做处理 务处理，但应于除权日注明所增加的股数，以票股利 反映股份的变化情况。 根据上表可以看出，权益法的处理要体现享有的被投资单位所有者权益份额的变动，同时调整长期股权投资的账面价值;而成本法却不体现被投资单位所有者权益的变动，这从权益法的定义中是可以很明显地看出来的，理解了这一点，记忆权益法和成本法核算的区别就会容易很多。 【识记要点】 ?成本法下，被投资单位实现净损益、分派股票股利以及发生除净损益以外所有者权益的其他变动，投资方不做处理。 ?权益法下，被投资单位分派股票股利时，投资企业不做账务处理，但应于除权日注明所增加的股数，以反映股份的变化情况。 PDF版下载:点击下载>> Secondly, attention and corrective action. We want to make full use of education practice of the mass line of the party, "three-three" special education, problem rectification and municipal inspection of good experiences, good practices, and find out the problem and establish the corrective action account, clear problem rectification of schedules, practice the questions one by one pin number system. Modification of personality questions to learn, that is, acknowledge the change, on common issues to linkage, rectification, change one specific issue, doing one specific thing. To do a good job "two" combines study and education reform with problem rectification, deepening the expanding "three-three comments on" solid "bright sun on" action, persistently lax rectification of false problems, problem-solving Act in cooperation, continued to promote and further improve the overall image of water systems, improve the water conservancy work and career development center. Four to the "urge" as intended, other work and promote development and successful. "Learning" how "to do" is eligible, "change" is in place will eventually be reflected in the ability to promote water conservation work, promoting the development of water conservancy. This study and education, and must stick around water management center, both hands, two promoted. We to to this learning education for opportunity, guide full system members cadres accurate grasp China economic social development of big situation, firm set "innovation, and coordination, and green, and open, and shared" five big development concept, accurate grasp water career development of new situation, continues to promote