Borrow: Other expenses.
Loans: bank deposits
Borrow: long-term investment
Loan: non-current assets fund-long-term investment
If the fixed assets are used for foreign investment, in addition to the above two entries, you must also:
Borrow: non-current assets fund-fixed assets
accumulated depreciation
Loans: fixed assets
If you use intangible assets to invest abroad, you should also do the following besides the above two entries:
Borrow: non-current assets fund-intangible assets
accumulated amortization
Loan: intangible assets
2. The institution recovers its investment.
Borrow: Loss and overflow of pending property.
Loan: long-term investment
Debit: bank deposit
Loan: loss and surplus of pending property.
3. The institution gains investment income.
Debit: bank deposit
Loans: other income-investment income
Extended data:
When a public institution obtains a long-term investment according to law, it shall take its actual cost as the investment cost. Long-term investment obtained with monetary funds shall be regarded as the investment cost according to the total price actually paid (including the purchase price and related taxes and fees, etc.). ); Long-term investment in non-cash assets shall be based on the assessed value of non-cash assets plus relevant taxes and fees as the investment cost.
When long-term investment increases, non-current assets funds should also increase accordingly.
(1) Obtaining long-term investment with monetary funds
Borrow: Long-term investment (total price actually paid)
Loans: bank deposits, etc.
Debit: operating fund
Loan: non-current assets fund-long-term investment
(2) Obtain long-term investment in fixed assets
Borrow: Long-term investment (appraised value+relevant taxes and fees)
Loan: non-current assets fund-long-term investment
Borrow: Other expenses (related taxes and fees)
Loans: bank deposits, etc.
Debit: non-current assets fund-fixed assets (book value)
accumulated depreciation
Loans: fixed assets (book balance)
(3) Obtaining long-term investment with intangible assets
(1) Obtain long-term investment with intangible assets that have been recorded.
Borrow: Long-term investment (appraised value+relevant taxes and fees)
Loan: non-current assets fund-long-term investment
Borrow: Other expenses (related taxes and fees)
Loans: bank deposits, etc.
Debit: non-current assets fund-intangible assets (book value)
accumulated amortization
Credit: intangible assets (book balance)
② Obtain long-term investment with intangible assets that have not been accounted for.
Long-term investment with intangible assets that have not been accounted for does not include the third entry in the above entry ①.
Baidu encyclopedia-long-term investment