【单选题】【消耗次数：1】
采用成本法核算长期股权投资时，当被投资企业宣告分派现金股利，投资企业对应分得的现金股利，会计上应
①
贷记“应收股利”
②
贷记“投资收益”
③
贷记“银行存款”
④
借记“长期股权投资”
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长期股权投资采用成本法核算，被投资企业宣告发放现金股利时，投资企业应贷记的会计科目是？
①
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②
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③
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