浅议成本法下清算股利的核算  

General Discussion about Accounting of Clearing Dividend in Cost Method

作　　者：杨静娥 

机构地区：[1]西安职业技术学院财务处,陕西西安710077

出　　处：《西安职业技术学院学报》2009年第1期94-96,共3页Research on Vocational Education in Xi'an Vocational and Technical College

摘　　要：试就成本法核算中投资收益的处理问题进行探讨，认为按照会计核算的配比原则，对投资企业实际投资前取得的收益部分不能作为投资收益入帐，应该作为清算性股利冲减投资成本。Problems of dealing with yield investment in cost accounting are discussed. According to the allocated proportion principle in accounting, the income, obtained by investment enterprises before their actual investment, cannot be considered as their yield entering an item in an account, but should be taken as their clearing dividend offsetting their investment cost.

关 键 词：成本法 清算性股利 

分 类 号：F275[经济管理—企业管理]