Mainly economic registered capital, balance and national debt investment.
30 1 Subject Enterprise Fund
1. The unrestricted net assets owned by the accounting institution of this account mainly include accumulated surplus funds. This course should be based on the business content accounting in the "general fund" and "investment fund" under two detailed subjects. "General fund" is mainly used for accounting accumulated surplus funds; "Investment fund" is a fund used to describe foreign investment.
2. At the end of the year, the unit shall transfer the undistributed balance of the current period to this account, debit the account of "balance distribution" and credit this account (general fund). The balance of funds allocated for completed projects, which is left for use by the unit according to regulations, shall be transferred to the accounting of this account, debited to the "appropriation" account and credited to this account (general fund).
3. When using fixed assets for foreign investment, the subject of "investment" shall be debited and credited to the subject (investment fund) according to the assessed price or the value determined in the contract and agreement; At the same time, according to the original book price of fixed assets, debit the "fixed fund" account and credit the "fixed assets" account.
4 foreign investment in materials and intangible assets shall be handled in accordance with the relevant provisions of the "investment" subject.