既然想要享受成功帶來(lái)的幸福感，就不要埋怨行動(dòng)過(guò)程中的痛苦與艱難，準(zhǔn)備uscpa考試也是如此。小編為大家準(zhǔn)備了美國(guó)CPA考點(diǎn)：Cost Method，一起來(lái)學(xué)習(xí)吧！

　　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.

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