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如果長城公司于2010 年6 月30 日收到誠遠(yuǎn)股份有限公司宣告發(fā)放2006 年度現(xiàn)金股利的通知,應(yīng)分得現(xiàn)金股利5000 元。作出該長期股權(quán)投資的賬務(wù)處理

參考答案： 1. 應(yīng)收股利：這是長城公司根據(jù)其持有的誠遠(yuǎn)股份有限公司的股份比例，應(yīng)得的現(xiàn)金股利。因此，當(dāng)公司宣告發(fā)放股利時(shí)，長城公司需要確認(rèn)應(yīng)收的股利金額。 2. 投資收益：這是長城公司從其長期股權(quán)投資中獲得的收益，即收到的現(xiàn)金股利。確認(rèn)投資收益后，公司利潤表中的凈利潤會相應(yīng)增加。請注意，實(shí)際的會計(jì)處理可能需要根據(jù)長城公司的具體會計(jì)政策和相關(guān)會計(jì)準(zhǔn)則進(jìn)行調(diào)整。如果長城公司對誠遠(yuǎn)股份有限公司的股權(quán)投資采用的是權(quán)益法或成本法，那么在確認(rèn)投資收益時(shí)可能還需要考慮其他因素，如投資的初始成本、累計(jì)的其他綜合收益、投資減值等。但根據(jù)題目信息，這里只涉及到了現(xiàn)金股利的確認(rèn)。

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