我国《企业会计准则———投资》规定,当长期投资未来可收回金额低于投资的账面价值时,应计提长期投资减值准备,其中可收回金额是指投资的出售净价与预期从该资产的持有和投资到期处置中形成的预计未来现金流量的现值两者中的较高者。长期股权投资按权益法进行核算时,由于其账 China’s “Accounting Standards for Business Enterprises --- Investment” stipulates that when the recoverable amount of long-term investments is lower than the carrying amount of investment, provision for long-term investment depreciation should be provided. The recoverable amount refers to the net selling price of investment and the expected return from The higher of the present value of the estimated future cash flows arising from the holding of the asset and the maturity profile of the investment. Long-term equity investments are accounted for using equity method because of their accounts