1000013566882023-11-11 20:03:30
100001356688如何计算cash received from associates？为什么说Only the dividends received from associate companies would be cash, not the amount reported as income from investments in associates. When using the equity method to account for an investment, the investment account on the balance sheet increases by the amount of accrued investment income recognized and decreases by the amount of dividends received.
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Nicholas2023-11-13 10:52:59
Nicholas同学，早上好。
这里的意思是说投资公司收到被投资公司的现金股利，
在这种情况下，投资公司资产负债表增加现金，长期股权投资减少。
可以理解为长期股权投资的投资收益有部分已经以现金的形式体现，那么就从整体的投资金额中减去。
加油，祝你顺利通过考试~
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