When public institutions use fixed assets to invest externally, both public institution funds and fixed funds will increase.

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Answer: × When a public institution invests externally with fixed assets, it should debit the "Foreign Investment" account and credit the "Public Institution Fund-Investment Fund" account according to the appraised price or the value determined in the contract agreement. At the same time, it should debit the original book price.

The "Fixed Fund" account is credited to the "Fixed Assets" account.

Credits in the "Public Fund-Investment Fund" account and "Fixed Fund" account indicate an increase, while debits indicate a decrease.

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