会计学原理英文课件12课程.pptVIP

* * * * * * * * * * * * When Purchase Dr. Investment in associated companies (A) Cr. Cash (A) When investee reports income Dr. Investment in associated companies (A) Cr. Equity in earnings of associated co. (R,SE) When investee reports loss Dr. Equity in loss of associated companies (R,SE) Cr. Investment in associated companies (A) When receive dividend Dr. Cash (A) Cr. Investment in associated companies (A) Investments For Significant Influence: Equity Method Investments For Significant Influence: Equity Method On January 2, TeleCom, Inc. acquires a 30% interest in S at a cos