The subsidiary is a listed company, and the profit distribution scheme is 10, 2 for 3 for 0.3. How does the parent company write entries to adjust long-term equity investment? (cost accounting)

First determine the dividend income per share.

Debit: 0.3 times dividend receivable.

Loan: Investment income is 0.3X

If the bonus shares and capitalization of capital reserve obtained by the enterprise do not affect the accounting policy of the enterprise on the rights and interests of subsidiaries (that is, it leads to the conversion of equity method and cost method), it is not necessary to confirm and continue to measure the long-term equity investment cost with the initial input cost. Changes in the equity of subsidiaries are reflected in the statement of changes in owners' equity, and accounting entries are not required.