五、长期股权投资成本法的核算 在成本法下，长期股权投资以取得股权时的成本计价，其后，除了投资企业追加投资、收回投资等情形外，长期股权投资的贴面价值保持不变。投资企业确认投资收益，仅限于所获得的被投资单位在投资后产生的累积净利润的分配额。所获得的被投资单位宣 V. Accounting for long-term equity investment cost method Under the cost method, the long-term equity investment is priced at the cost of obtaining the equity. Thereafter, the value of the long-term equity investment remains the same except for the cases of additional investment and recovery of investment by the invested enterprise . The investment income recognized by the invested enterprise is limited to the distribution of the accumulated net profit of the investee after it is invested. The unit invested is declared