當(dāng)投資公司對(duì)被投資公司經(jīng)營(yíng)活動(dòng)無(wú)影響能力時(shí)采用的長(zhǎng)期股權(quán)投資會(huì)計(jì)處理方法，即投資公司的長(zhǎng)期股權(quán)投資賬戶，按原始取得成本入賬后，始終保持原資金額，不隨被投資公司的營(yíng)業(yè)結(jié)果發(fā)生增減變動(dòng)的一種會(huì)計(jì)處理方法。成本法（cost approach）房地產(chǎn)估價(jià)方法之一，指求取估價(jià)對(duì)象在估價(jià)時(shí)點(diǎn)的重置價(jià)格或重建價(jià)格，扣除折舊，以此估算估價(jià)對(duì)象的客觀合理價(jià)格或價(jià)值的方法。今天高頓網(wǎng)校USCPA小編就來(lái)簡(jiǎn)單介紹一下USCPA考試中的成本法相關(guān)考點(diǎn)。
　　Cost Method（AFS method）
　　Cost Method/Fair Value Method/Available-for-sale Method.
　　The rules of marketable equity securities are followed.
　　The investment is accounted for as either trading or available-for-sale securities.
　　Investors do NOT exercise significant influence.
　　GR：<20%，No significant influence，Cost Method
　　Initial measurement：XXX-YY-30
　　Original Cost = FV of the consideration given + legal fees
　　Dr. Investment in investee
　　Cr.Cash
　　Subsequent measurement：XXX-YY-35
　　Adjust to FV
　　Dr./Cr.Investment in investee（B/S）
　　Cr./Dr.Unrealized gains/Loss（OCI）
　　Subsidiary Declare dividend/Interest in earned
　　Dr.Dividend/Interest Receivable（B/S）
　　Cr.Dividend/Interest income（“I” of IDEA）
　　Subsequent measurement：XXX-YY-35
　　Liquidating dividend
　　Dr.Dividend Receivable/Cash（B/S）
　　Cr.Investment in investee（B/S）
　　Disposal
　　Dr.Cash/Note Receivable（B/S）
　　Cr.Investment in investee（B/S）
　　Cr.G/L of disposal securities（“I” of IDEA）
　　考點(diǎn)
　　Do not recognize stock dividends.Memo entry
　　Recognize in I/S for cash dividend from investee‘s retained earning.
　　Recognize in B/S for cash dividend which not from investee‘s retained earning.
　　On B/S date，the CV of “Investment in Investee” is adjusted to FV.
　　On B/S date，the CV of “Investment in Investee” has NO relationship with investee‘s earnings.