100001356688
2023-11-11 20:03如何計算cash received from associates？為什么說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.
所屬：CFA Level II > Financial Statement Analysis 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個回答
Nicholas助教
2023-11-13 10:52
該回答已被題主采納
同學(xué)，早上好。
這里的意思是說投資公司收到被投資公司的現(xiàn)金股利，
在這種情況下，投資公司資產(chǎn)負(fù)債表增加現(xiàn)金，長期股權(quán)投資減少。
可以理解為長期股權(quán)投資的投資收益有部分已經(jīng)以現(xiàn)金的形式體現(xiàn)，那么就從整體的投資金額中減去。
加油，祝你順利通過考試~
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