根据《投资》准则规定,成本法下长期股权投资股利的会计处理,应该把握两条基本原则:一是投资收益于宣布发放股利时确认;二是投资收益不超过累积净利润的分配额。从表面上看,这两条原则都很容易理解,但在具体运用过程中则会遇到多种不同的情形,这要求我们从不同的角度进 According to “Investment” guidelines, the accounting treatment of long-term equity investment dividends under the cost method should grasp two basic principles: First, the investment income is recognized when the dividends are announced; second, the investment income does not exceed the distribution of accumulated net profits. On the surface, these two principles are easy to understand, but there are many different situations that can be encountered in the course of their application. This requires us to proceed from different perspectives