"Accounting System for Public Institutions" Instructions for the use of general accounting subjects for public institutions: Subject No. 117 External Investment 1. This account accounts for investments made by public institutions to other units through various methods, including bond investments and other investments.

2. The external investment caused by the purchase of various bonds by public institutions should be debited to this account and credited to "Bank Deposits" and other accounts according to the actual payment; at the same time, the account "Public Institution Fund - General Fund" is debited and credited.

"Business Fund-Investment Fund" subject.

When a public institution invests externally with fixed assets, this account should be debited according to the appraised price or the value confirmed in the contract or agreement, and the "Public Institution Fund - Investment Fund" account should be credited; according to the original book price, "Fixed Fund" should be debited and "Fixed Fund" should be credited.

"Fixed Assets" account.

When a public institution that is a general taxpayer delivers materials to other units, this account will be debited according to the value determined in the contract agreement, and the "Materials" account will be credited according to the book value of the materials (excluding value-added tax), and the "Taxes Payable" will be credited.

——VAT payable (output tax)" account.

The difference between the book value of the materials and the output tax payable is deducted from the value determined in the contract agreement, and the "Public Service Fund - Investment Fund" account is debited or credited; at the same time, the "Public Service Fund - Investment Fund" account is debited according to the book value of the material.

The account "General Fund" is credited to the account "Public Fund - Investment Fund".

When public institutions that are small-scale taxpayers invest materials externally, this account will be debited according to the value determined in the contract agreement, and the "Materials" account will be credited according to the book value of the materials (tax included).

According to the difference between the value determined in the contract agreement and the book value of the material, the account "Public Fund - Investment Fund" is debited or credited; at the same time, according to the book value of the material, the account "Public Fund - General Fund" is debited and credited "

"Business Fund - Investment Fund" subject.

For intangible assets invested by public institutions to other units, this account will be debited according to the value determined by both parties, and the "Intangible Assets" account will be credited according to the original book value, and the difference will be debited or credited to "Public Institution Fund - Investment Fund"

At the same time, according to the book value of intangible assets, the account "Public Fund - General Fund" is debited and the account "Public Fund - Investment Fund" is credited.

When a public institution invests externally with monetary funds, this account is debited and the "bank deposit" account is credited; at the same time, the "public institution fund - general fund" account is debited and the "public institution fund - investment fund" account is credited.

3. When a public institution transfers bonds and pays the bond principal and interest when due, the "bank deposit" account will be debited according to the actual amount received, and this account will be credited according to the actual cost.

The difference between the actual amount received and the book amount is debited or credited to the "other income" account.

At the same time, the detailed accounts of the business funds will be adjusted.

4. This account should be calculated in detail according to bond types and investment objects.