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Step 6: Changing From Equity Method to Cost Method Dr:Cash Cr:Investment in A stock Gain on sale of investment 借：现金 贷：长期股权投资 投资收益 Subsequent measurement Step 7: Impairment of Investments 借：资产减值损失 贷：长期股权投资减值准备 Subsequent measurement Step 8: Sell of investment Dr:Cash(amount received) Loss on sale of investments Cr:Investment in stock (carrying amount ) 借：银行存款 投资收益 贷：长期股权投资 Disposition Investments Chapter 07 Investor Lacks Significant Influence Securities to Be Held to Maturity Investments in bonds or other debt security that