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所谓清算股利,是指投资公司取得的被投资公司累积发放的现金股利超过被投资公司在接受投资后产生的累积净利润或累积留存收益的部分。投资公司取得的清算股利并非是投资报酬,而是一种投资返还。一、清算股利的涵义清算股利有广义和狭义两种理解。狭义的清算股利是指被投资公司累积发放的现金股利大于其接受投资后的累积留存收益。广义的清算股利是指被投资公司累积发放的现金股利大于其接受投资后产生的累积净利润。在实际工作中,清算股利大多以广义的形式出现。我国《企业会计准则一投资》采用的也是广义清算股利的概念,该准则在第17段中明确指出:“采用成本法时,投资企业确认投资收益,仅限于所获得的被投资单位在接受投资后产生的累积净利润
The so-called liquidation of dividends, refers to the investment company obtained by the invested company cash dividends accumulated by the investment company after receiving the cumulative net profit or accumulated retained earnings part. The liquidation of dividends made by an investment company is not a return on investment but an investment return. First, the meaning of the liquidation of dividends The liquidation of dividends in broad and narrow sense of the two understandings. Narrowly defined liquidation of dividends means that the cash dividends paid out by the investee are greater than the cumulative retained earnings after they have been invested. The broad definition of liquidation of dividends refers to the cash dividends accumulated by the invested company is greater than the cumulative net profit after receiving the investment. In actual work, most of the liquidation dividends appear in a broad sense. The concept of generalized liquidation of dividends adopted by China's ”Accounting Standard for Business Enterprises“ is also used in the definition of generalized liquidation of dividends. It clearly states in paragraph 17: ”When adopting the cost method, the investment enterprise confirms the investment income and is limited to the investment unit being accepted Accumulated net profit after investment