下列关于长期股权投资会计处理的表述中,正确的有( ) A. 对子公司长期股权投资应采用成本法核算 B. 处置长期股权投资结转其已计提的减值准备 C. 成本法下,按被投资方实现净利润应享有的份额确认投资收益 D. 成本法下,按被投资方宣告发放现金股利应享有的份额确认投资收益
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