成本法后续计量-现金股利

def solve(investment_cost, dividend_declared, cumulative_dividend):
    if dividend_declared <= cumulative_dividend:
        investment_income = dividend_declared
    else:
        investment_income = cumulative_dividend
        cost_reduction = dividend_declared - cumulative_dividend
    return {"宣告股利": dividend_declared, "确认投资收益": min(dividend_declared, cumulative_dividend)}