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企业会计准则规定,权益法下被投资单位分派股票股利时,投资企业不作账务处理但应于除权日注明股份的变化情况。对于成本法核算的长期股权投资,被投资单位以留存收益转增资本时,会计准则并未对投资企业该如何处理做出明确规定,本文拟对此问题进行探讨。一、投资企业账务处理的相关规定
According to the Accounting Standard for Business Enterprises, when the invested entity distributes stock dividends under the equity method, the invested enterprise shall not deal with the accounts but shall indicate the changes of the shares on the ex-dividend day. For the long-term equity investment accounted for under the cost method, when the investee transfers the retained earnings into the capital, the accounting standards do not make any explicit stipulation on how to deal with the investment enterprise. This article intends to discuss this issue. First, the relevant provisions of the accounting treatment of investment enterprises