| 成本法下长期股权投资过程中投资收益的核算 |
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| 引用本文： | 罗桂兰.成本法下长期股权投资过程中投资收益的核算[J].黄冈职业技术学院学报,2003,5(1):20-23. |
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| 作者姓名： | 罗桂兰 |
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| 作者单位： | 黄冈职业技术学院,湖北,黄冈,438002 |
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| 摘 要： | 成本法核算投资收益体现了收付实现制和谨慎性原则。建立备查簿有利于准确计算投资收益。
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| 关 键 词： | 成本法 收益 备查簿 |
| 文章编号： | 1672-1047(2003)01-0020-04 |
| 修稿时间： | 2002年12月6日 |
Investment Income Accounting by Cost Method in the Process of Long - term Equity Investments |
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| LUO Gui-lan.Investment Income Accounting by Cost Method in the Process of Long - term Equity Investments[J].Journal of Huanggang Polytechnic,2003,5(1):20-23. |
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| Authors: | LUO Gui-lan |
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| Abstract: | Investment income accounting by cost method reflects cash basis and prudence principle. It's helpful for accurate calculations about investment income to establish a memorandum record. |
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| Keywords: | Cost method Investment income Memorandum record |
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