[单选题]采用权益法核算的企业长期股权投资，当被投资企业发生亏损时，投资企业应按分担的份额编制的会计分录是（ ）。
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2023-11-01 15:03:28|
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[单选题]采用权益法核算的企业长期股权投资，当被投资企业发生亏损时，投资企业应按分担的份额编制的会计分录是（ ）。
A.借：长期股权投资 贷：投资收益
B.借：实收资本 贷：长期股权投资
C.借：投资收益 贷：长期股权投资
D.借：营业外支出 贷：银行存款
A.借：长期股权投资 贷：投资收益
B.借：实收资本 贷：长期股权投资
C.借：投资收益 贷：长期股权投资
D.借：营业外支出 贷：银行存款
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