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按照现行乡镇企业会计制度规定,企业向外单位投资时:如以新固定资产投资,增(借)记对外投资科目,减(贷)记固定资产科目;如以旧固定资产投资,按帐面净值计价,增(借)记对外投资科目,减(贷)记固定资产科目,减(借)记折旧科目:如以存款、材料投资,增(借)记对外投资科目,减(贷)记银行存款或材料科目。显而易见,这样帐务处理结果,对外投资的资金来源仍反映于本企业投资基金科目内。
According to the existing accounting regulations for township and township enterprises, when an enterprise invests in an external unit: if it invests in a new fixed asset, increase (or borrow) a foreign investment account, and deduct (credit) a fixed asset account; if investing in old fixed assets, press Net valuation, increase (borrow) in foreign investment account, deduct (credit) in fixed asset account, deduct (debit) depreciation account: if deposit, material investment, increase (borrow) in foreign investment account, deduct (credit) Bank deposit or material account. Obviously, the result of such accounting treatment, the source of funds for foreign investment is still reflected in the enterprise investment fund.