根据《企业会计准则第2号——长期股权投资(2006)》及证监会《关于印发<上市公司执行企业会计准则监管问题解答>(2011年第1期)的通知》(会计部函[2011】9号)规定,对首次公开发行股票导致股权比例被稀释事项会计处理为增加长期股权投资和投资收益。但根据财政部在2014年修订的《企业会计准则——长期股投资》规定,应增加长期股权投资和资本公积。本文对此事情举例进行阐述并说明。 According to “Accounting Standards for Business Enterprises No. 2 - Long-term Equity Investment (2006)” and the CSRC’s Notice on Printing and Issuing the “Issues Concerning the Regulation of the Implementation of Accounting Standards for Enterprises in the Listed Companies (No. 1, 2011)” (Accounting Department Letter [2011] 】 No. 9) provides for initial public offering of shares that led to the dilution of the accounting for the increase in long-term equity investments and investment income. However, according to the “Accounting Standard for Business Enterprises - Long-term Share Investment” revised by the Ministry of Finance in 2014, long-term equity investment and capital reserve should be increased. This article illustrates this example and explain.