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在《企业会计准则———投资》（以下简称“投资准则”）关于成本法核算的规定中，与以往制度最重要的区别在于清算股利的确认问题。但在实践中很多人对这一问题往往缺乏深刻认识。为此，本文对成本核算法作以下剖析以供探讨。（一）投资准则对成本法核算下投资收益的确认作了
Among the provisions of Accounting Standards for Business Enterprises --- Investment (hereinafter referred to as “Investment Standards”) on the accounting of cost method, the most important difference from the previous system lies in the confirmation of liquidation of dividends. However, in practice, many people often lack a deep understanding of this issue. To this end, this article analyzes the cost accounting method for the following discussion. (I) Investment Standards The confirmation of investment income under the cost method has been made